Why does the Mirror Image rule still apply in certain business scenarios?

Discussion: Common Law Contracts vs. UCC Contracts

Why does the Mirror Image rule still apply in certain business scenarios?
Why has the UCC largely discarded the mirror image rule, while it still persists in various parts of the common law?
Discuss whether the complexity of the UCC 2-207 is or is not preferable to the simplicity of the mirror image rule

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