SAP OO OBS HEADER LINE 1

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Cannot Use Headers in Tables
In ABAP Objects, you can only declare tables without header lines.

In ABAP Objects, the following statement causes an error message:

DATA itab TYPE|LIKE TABLE OF ... WITH HEADER LINE.
Correct syntax:

DATA: itab TYPE|LIKE TABLE OF ... ,
wa LIKE LINE OF itab.
Cause:

Depending on the statement, the system can access tables with a header either by accessing the table body, or by accessing the header itself. The table name should signify the table unambiguously. This makes programs easier to read. Tables with headers do not offer any performance advantages.
Note:

When you call external procedures (subroutines and function modules) that are contained in the parameter interface TABLES parameter, be aware that this TABLES parameter always contains both a table body and a header. When a table without a header is transferred, the header of the TABLES parameter remains blank. When calling these procedures in methods, you must check to see whether the procedure expects to receive and evaluate the header. If necessary, adapt or rewrite the procedure. Method interfaces do not have TABLES parameters.