S1301 — "Select" statements should have at least 3 "Case" clauses

Why is this an issue?

switch statements are useful when there are many different cases depending on the value of the same expression.

For just one or two cases, however, the code will be more readable with if statements.

Noncompliant code example

Select Case variable
    Case 0
        doSomething()
    Case Else
        doSomethingElse()
End Select

Compliant solution

If variable = 0 Then
    doSomething()
Else
    doSomethingElse()
End If