What's your opinion?
UI abstraction: good form/presentation layer with or without minimal logics. They can easily come up with a new form presentor when a new UI become mainstream. However their competitors have struggled to modify their system module by modules, lagged behind, and eventually out of business. UI history: TUI, Win32/x-windows, WinForm,WPF, Flash, Web, VR...
SAP: SAPGui Oracle E-Business Suite: Oracle Form OpenERP/Odoo: View xml Compiere/Adempiere/Idempiere: Application Data Dictionary