This is basically the progression in any field or craft. As one becomes more experienced, one basically figures out the optimized stuff needed to successfully solve the problem in hand, successful in the sense that it both meets current requirements and enables future changes or evolution.

I describe this path of discovery as:

beginner: function over form

intermediate: form over function

transcendence: form is function

However, I will disagree that coding is just about ifs and for loops. To me, coding, programming, software development, or whatever you want to call it is about three things: how to use a computer to do something, communication between people (including your future self), and how to think about a domain. “ifs and for loops” does not capture this.