User-defined functions in MSSQL 2014 allow for custom mathematical operations, but there are concerns regarding their long-term viability. Many users advise against relying on user-defined functions due to potential complications when migrating databases to different SQL dialects in the future. The need to rewrite these functions for compatibility with other database engines can pose significant challenges. Therefore, it is recommended to stick to standard SQL practices to ensure greater flexibility and ease of future database management.