Nested code - blocks of code inside blocks of code - is eventually necessary, but increases complexity. This is why keeping the code as flat as
possible, by avoiding unnecessary nesting, is considered a good practice.
Merging if statements when possible will decrease the nesting of the code and improve its readability.
Code like
IF something THEN
IF something_else THEN -- Noncompliant
-- ...
END IF;
END IF;
Will be more readable as
IF something AND something_else THEN -- Compliant
-- ...
END IF;
