It's like the argument over "go to," there are some places where it is good, and some where it is bad. Downward go tos are harmless, it's the upward go tos that are deadly.
It's simply a matter of taste. If I was going to have a restriction of one exit point, I'd use a downward goto to get to it. Usually a single exit restriction was from the days when you wrote in assembler or something else and had to make sure that you issued the correct restore sequence for the caller. It can also be because one is using a language that did not support multiple exit points - Standard Pascal is one - and thus you could only have one exit, and it had to be the bottom of the routine.
Any such rule is arbitrary and is merely a matter of taste; it should not have any effect on how the program operates and in fact in some cases it might be better, especially where you have relatively complicated logic flows, that once the module / function / method / procedure has its answer or result, it should exit so you don't accidentally execute code you didn't mean to use.
Paul Robinson