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 a then
  unless b then  # Noncompliant
    # ...
  end
end
Will be more readable as
if a && !b then  # Compliant
  # ...
end