Are there any technical or usage benefits of work areas over header lines -- e.g. speed, space or maintainability?...
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Perhaps future SAP releases will be removing the option of header lines?
Classic ABAP tables with header lines will remain -- not only since ranges and select-options and function modules use them, but it would also be far too much work to rewrite all SAP and customer programs. In ABAP Objects, however, which is becoming increasingly important, tables with header lines are forbidden, and you must use a work area.
The usage benefits of work areas apply to the maintainability of tables. When you use a table with a header line, t_table could refer to either the table or its header line. This is ambiguous outside of context, and ambiguity is not good for maintainability.
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