§ 127. Opinion to be issued with decision. In rendering a decision on an application for a certificate, the commission may issue an opinion stating its reasons for the action taken. If the commission has found that any local ordinance, law, resolution, regulation, or other action issued thereunder or any other local standard or requirement which would be otherwise applicable is unreasonably restrictive pursuant to paragraph b of subdivision one of section one hundred twenty-six, it shall state in its opinion the reasons therefor.