Peoplesoft Cost Accounting Creation - Set Based Sequencing

I am looking for some feedback about using "Set Based Sequencing" for creating CM Accounting Lines in the CM_CSTACCTG process. Appengine CM_ACCTGLINE creates the acctg line entries. We are currently using Row by Row processing. Peoplebooks states that shifting to Set Based Sequencing significantly improves runtimes. I've been testing with with Set Based Sequencing and do see the runtime improvements. I am now trying to convince my business partners to switch to the set based sequencing.

Can anyone share feedback on their experiences using set based sequencing? Are there any pitfalls/cons to using this option? I am familiar with the understanding of gaps in Acctg Line No and also understand how it uses ROWNUM to set the line no.