altenbach,
You are quite right about the extra memory allocation. To be honest, I wasn't thinking about that as I forgot about the fact that he initially said the file may contain up to 120000 lines. To be honest, nowadays I forget a lot of things...

As for using the Split Array: just habit, nothing else. Sometimes you just get used to doing things one way, and like I said I wasn't paying attention to the size of the array.
As for using the Convert to Array and Unbundle: Yes, I'm aware of the resize capability of the Index Array. Again, this is just habit - nothing more. Besides, I was actually tying to get him to use the "Scan From String" function as that is clearly the better solution, wouldn't you agree?