That seems to be a nonsensical rule.
User namespaces are not additional attack surface (they don't give the executing user any new privileges), and they have definite usage benefits. In fact, many security-enhancing technologies (running user session daemons without access to all user files, or even things like bwrap / flatpak) depend on them!
I've never read a rule like the one you're seeing, but quite frankly, this sounds like it comes from a classical "checkbox-ticker pseudo-security audit". If they don't know about the security-enhancing usages of Linux namespaces, maybe don't listen to them too much.
Can the rationale behind user namespaces be stated here in layman's terms? Why is it a [good?] thing ?
You can see all the other user IDs and Group IDs in your system. You can see the "as real as it gets" / directory of your system.
For you it's always the same user ID that runs some daemons. If in your world, a file needs to be changed by the root user, then the daemon that has to do that needs to run as root.
What if your system could spawn a process which only sees "their" little view of all this? As in "act as if there's a little magical door, behind which things look like there were files that can only be manipulated by root, and there's processes that look like they run as root, but actually, root is just a fancy name and has same privileges as the user opening that little door?
That's what a user namespace does. It allows you to say "this new process (and all children processes) get a view of the world in which they think they are more powefull than they really are". The process internally run under different User IDs than what it looks from the outside, and all these user IDs have the same, or less privileges than the user that started that namespace "mother" process.
That's a pure reduction of attack surface.