We recently had the need to hide a section on a Microsoft Dynamics CRM 4.0 Form. After review of four or five different options it was decided that this offered the best approach.
The number one reasons is because the option supports the need to move code between different environments and as such is much more Enterprise centric.
A big THANKS to Adi for posting.
One small note: Just be aware that if you move sections around you might break the code.