@zzamboni Totally 
It may be a matter of preference, for sure!
I’m coming at this as a maintainer of many circleci orbs, many of which are large/complex. In our case, what the destructured syntax does is make the entire development process more modular. Say you create a command in one orb, but decide it’s a better fit for another orb. You can just drop the command’s YAML file into the other orb.
You can also do things like automatically decide how major/minor of a release to publish based on which orb files were edited in a particular commit, which is the basis of a lot of the automated publishing set up for CircleCI’s various orb repositories.
But for developers working on a smaller, singular orb, the single-file structure may certainly win out, for reasons that also make sense. Personally, even for a small orb, I find the destructured directory/file tree structure easier to parse as a developer. But others may feel otherwise.