The method \Magento\Sales\Block\Adminhtml\Order\Creditmemo\Create\Items::canEditQty() can be simplified

public function canEditQty()
{
    return !$this->getCreditmemo()->getOrder()->getPayment()->canRefund() 
	   || $this->getCreditmemo()->getOrder()->getPayment()->canRefundPartialPerInvoice();
}