Indeed, the performance penalties of functional programming methods must be known, but you're misunderstanding what's the "tax" here: it's indeed a "mental" tax, which led us to use old patterns because they were the only ones available in older languages, and they're still available anyway, while there could be other, more expressive ways to do the same things.
More expressivity means the code is more readable and maintainable, because it gives you more hints about the purpose of the code. If that implies writing a separate function for the iteration, so be it, because it's exactly the function's name that brings additional value.
Sure, you can always write a comment. But comments should explain why, not what: writing comments is tedious, so let the code speak for itself as much as possible.
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Indeed, the performance penalties of functional programming methods must be known, but you're misunderstanding what's the "tax" here: it's indeed a "mental" tax, which led us to use old patterns because they were the only ones available in older languages, and they're still available anyway, while there could be other, more expressive ways to do the same things.
More expressivity means the code is more readable and maintainable, because it gives you more hints about the purpose of the code. If that implies writing a separate function for the iteration, so be it, because it's exactly the function's name that brings additional value.
Sure, you can always write a comment. But comments should explain why, not what: writing comments is tedious, so let the code speak for itself as much as possible.