This is another good point. Often times you want to make sure that "magic numbers" are replaced by well named constants or configurable values, even if they're only used once. Most importantly to make sure to differentiate them. It becomes less obvious what those numbers do when they're just numbers, and it becomes much less obvious that two things using the same number in close code proximity just have the same values by coincidence.

This can be true for logic as well. If you have a very specific conditional it can help to put it into a function so that it's purpose is clear, especially so if it's a piece of business logic that might change. Interestingly this can be "anti-DRY" as well because you might have the same logic duplicated in different places, but the fact that they are the same is a coincidence, and you want them to change depending on their own requirements.