これが間違いであることは、反例を1つ示せば十分ですよね。足りないというなら、 ID:Q4WJ33HH氏がドヤ顔で言い出したISO/IEC 24772:2013にも In principle, any recursive calculation can be remodeled as an iterative calculation which will have a smaller impact on some computing resources but which may be harder for a human to comprehend. The cost to human understanding must be weighed against the practical limits of computing resource. って明記されてるし。
