What does bundling achieve over boxing?
There were a couple of challenges posed by the boxing/unboxing method, which has been overcome with bundling.
Earlier, the COGS(Cost of Goods Sold) entry was posted during the boxing process instead of an actual sale. With bundling, this will be avoided and COGS will only be posted during sales (invoicing). In short, Bundling will only affect the Inventory account of the underlying items.
Previously, you were allowed to box composite items even when the quantity of the associated items were insufficient. This is however, practically not possible. Now, you need to have sufficient stock for each item to bundle them up.
It is now possible to flexibly modify the components at the instant of bundling which was not possible with boxing.