The Moodle Coding Style (MCS) states:

Aim for 132 characters if it is convenient, it is not recommended to use more than 180 characters.

PSR-12 states:

There MUST NOT be a hard limit on line length. 

The soft limit on line length MUST be 120 characters.

Lines SHOULD NOT be longer than 80 characters; lines longer than that SHOULD be split into multiple subsequent lines of no more than 80 characters each.

Required decision: Keep the MCS length guidelines or adopt the PSR-12 recommendation?

MCS: https://moodledev.io/general/development/policies/codingstyle#maximum-line-length 

PSR-12: https://www.php-fig.org/psr/psr-12/#23-lines