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WBS is rigid in hierarchy and preferably the schedule should be developed based on using WBS- WBS is developed based on scope.
Activity codes comes in handy when- we have to run reports, filters,sort, organising for further analysis and reporting.
Activity codes provide greater flexibility for review and analysis than the WBS and activity codes can be used for multiples projects once created.
I fully agree with friends that WBS is perfered as compared to activity coding in Primavera. Activity coding help to organize the project as required
In Primavera P6, mostly all planners work on WBS. In P3 it was Activity coding
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