That can't possibly be from a serious person.
The C was almost always written by EEs who learned that function calls were expensive and so they minimized their use of them (this was their stated rationale, not me guessing). What amused me was that every time I tackled one of those things I'd reduce the line count by 70-90%, and usually at least double performance, by using a bunch of small functions to encapsulate the repeated logic. Compilers inline well, and have for quite some time.
That, spoken by Rutger Hauer.
Worse, it was a giant switch, and the target system didn't have enough memory for all the code so there were different builds and the user would select which to load.
There was code like
case foo:
doSomething();
#ifdef build_two
doSomethingElse();
break;
case bar:
SomeThing();
#endif
MoreThings();
break;
Try to follow that mess.