Bottom line: There is no meaningful performance difference any longer (starting with 6.x); Disallowing transformers solely for performance concerns is a misplaced idea. There is no point in tuning a service that is a small part of the overall execution footprint. Performance concerns should always be addressed by measuring, determining if performance is not sufficient for a given integration, determining where the bottleneck is and then tuning that bottleneck. Trying to optimizing code before knowing these things is hit and miss, more often miss.
There might be few reasons your reviewer didn’t like the transformers in map step:
-For consistency sake, i.e. companies have there own best practices which defines the way their developer should code. This includes naming conventions too.
-For readability purpose because it is easy to walk to through the flow service if services are used separately rather in map steps.
-There is no guarantee of the order transformers will execute services in MAP step.
I personally like using transformers in MAP step because it reduces the amount of code and there is no performance penalty that I know of. So I guess it all boils up to your preference and way of coding.