In the first paragraph of section 7.6.1 "Overwriting files in other
packages" the reason why Breaks should be used when Replaces does is
mentioned in a sentence and explained in a footnote.

I suggest to take that sentence "Normally, Breaks should be used in
conjunction with Replaces. [4]" and turn it and the content of footnote
4 into a whole second paragraph of the section since it makes things
more readable.

Cheers,

J.Puydt