There is a general rule of OO design that you should model is-a relationships using inheritance and has-a relationships using containment/aggregation and forwarding/delegation. This is further narrowed by the admonishment from the GoF that you should generally favor containment over inheritance, suggesting, perhaps, that if you could make a strong case for either one in a particular situation, that containment should generally get the nod due to the maintenance problems inheritance can sometimes cause.
I understand the reasoning behind this thinking, and I don't necessarily disagree with it. However, when I see a class with scores of methods, each just forwarding to some instance variable, I see a form of code duplication. Code duplication is, in my opinion, the ultimate code smell. Reimplementing an enormous protocol of methods just because the relationship between two classes isn't strictly is-a seems like overkill. It is additional, unnecessary code added to the system, code that now needs be tested and documented like any other part of the system--code that you likely wouldn't have had to write if you just inherited.
Do the costs of adhering to this containment-over-inheritance principal ever outweigh its benefits?