I do not believe that there is any documentation referring to this point.
There is really no harm that I have noticed. As a matter of practice we have to 'enable' this sp_configure option as a part of our 'standard' SQL Server installation. It is kind of a set it and forget it option in my book.
RegardsRudy KomacsarSenior Database Administrator"Ave Caesar! - Morituri te salutamus."