Sure, it's also a performance issue with larger tables. You can use assigning or reference, when you want to Stick to the original example.

Use inline field symbol?

Hi,
just about peanuts: Would it make an difference to replace
LOOP AT it_rsselect INTO DATA(ls_rsselect).
with
LOOP AT it_rsselect ASSIGNING FIELD-SYBOL(<rsselect>).
and subsequently replace all occurences of ls_rsselect with <rsselect>.

It is just about runtime. I got used to avoid LOOP INTO by using LOOP ASSIGNING.
In this case no big difference but if you never use LOOP INTO it will never be worse.

But I like the approach of using inline declaration, implicit types (#) and use of CORRESPONDING - although code analysis and error trace ist always hard if ther is any CORRESPONDING.
Clemens