Are you arguing against simplicity being subjective, or as a tangent, with the topics brought up as examples (particularly advocating early returns)? I already mentioned that I view it as subjective, so perhaps as an illustration of that, it is worthwhile to point out why I do not find early/premature returns simpler (and would not consider it as knowledge that they are easier to understand for everyone, though acknowledging that those must be easier for some). I work primarily with Haskell in the past decade, and occasionally other functional languages, which have no such return and break statements (not counting their emulation, as whole imperative languages can be emulated; and neither does lambda calculus have those, which is the simpler model one usually has in mind while working with functional languages), operating on expressions, so I am rather used to control flow mostly following the syntactic structure (and I dislike exceptions for that reason: I find that they make control flow more confusing). Sometimes I do use early returns in imperative languages, though often I still prefer to use a "ret" variable in those, setting it instead of returning, and returning it in the very end of a function, so that the correspondence between code structure and control flow is maintained, and the code can be read and thought of more like Haskell or Scheme, rather than like assembly or C with goto. Which, I think, helps to avoid confusion: adding an early return statement and making the function to skip some cleanup in the end (particularly in lower-level languages), or adding a cleanup and forgetting that there is an early return already in place above it, looks like an easy way to introduce a bug. As an example of me not being the only crazy person, there is the NASA C style guide [0] with a section on the return statement, and I recall online articles along those lines as well (as mentioned above, comparing those to goto). I do not claim that this is the one true view/approach, but there it is, existing.
As a bonus (an additional example of differing views on simplicity), even goto itself is still in use these days, with some advocating its use, and others (famously) arguing against it, both camps using some kind of a simplicity (or complexity of the opposing approach) as an argument.
[0] https://ntrs.nasa.gov/api/citations/19950022400/downloads/19...