mke_et --
I mean that I am too lazy to deal with a single file that is over 10,000 lines long. Admittedly, about half of that is mc9s12a32.inc and I am using about 1% of that. But entering it from scratch would mean debugging it, and I really don't have that sort of time.
My HC11 tool was MCUasm, I never used the "!" declarations, all my "magic numbers" are symbolics in the code with a single module devoted to defining them and they are practically all hex anyway.
I do use conditionals, but none of them created any problems.
The biggest "problem" I had was that the HCS12 had so many more resources that I was able to get rid of a bunch of external timers, etc, and move it on board. Of course, then I had to re-think functions that I hadn't thought about since I first wrote that code, many, many years ago.