I think one issue is that some people just find very different things intuitive. Low cognitive load for one person might be high cognitive load for another.

Because of some quirk of the way my brain works, giant functions with thousands of lines of code doesn't really present a high cognitive load for me, while lots of smaller functions do. My "working memory" is very low (so I have trouble seeing the "big picture" while hopping from function to function), while "looking through a ton of text" comes relatively easily to me.

I have coworkers who tend to use functional programming, and even though it's been years now and I technically understand it, it always presents a ton of friction for me, where I have to stop and spend a while figuring out exactly what the code is saying (and "mentally translating" it into a form that makes more sense to me). I don't think this is necessarily because their code inherently presents a higher cognitive load - I think it's easier for them to mentally process it, while my brain has an easier time with looking at a lot of lines of code, provided the logic within is very simple.