You mean abstracted stuff like this instead of two lines of code that actually uses x and y?

  [ cos(θ)  -sin(θ)  0  0  ]
  [ sin(θ)   cos(θ)  0  0  ]
  [ 0        0       1  0  ]
  [ 0        0       0  1  ]

Yes, absolutely. Once you've expressed data as appropriate tensors (not all languages make this super convenient, unfortunately), it makes the implementation very readable, and easy to ensure that it's bug-free. It lets you see what is going on. Much better than futzing around with tensor components!