Is it fair to use Form..End Form on OOPS based Reports ?

Hi Experts,

I have seen so many discussions and forums which promote the usage of OOPS over procedural. So my basic doubt is it a good practice to use Form..Endform in reports or anything which is developed primarily on OOPS. I have this doubt because if we look into the Class based reports (CL_GUI or CL_SALV) which are provided by SAP (BCALV* or SALV*) in se38, you could see fair amount of FORM..ENFORMS. So why SAP advocates using OOPS and still appreciate the use of procedural coding in between. Why it cant be solely on OOPS coding only ?