When I hear Sage say ""create a new form code"", I understand it to mean ""we're too lazy to create a utility that will properly convert the form from previous versions, so start over.""
Some of the forms have so many cumulative changes, that it will take several hours to recreate and a couple more to test. When I upgraded a customer from 4.5 to 5.0, I had to recreate PR checks (per Sages' advise), and PR hasn't changed in years!