I disagree on the opinion of pgampe as there are big differences regarding those 2 approaches!
If you are using variables, those are always rendered, even though those content elements are not used in the frontend. This can have huge side effects which are really hard to tackle. Some examples
- You have some heavy USER_INT plugins on a page in a column which is not in use (anymore). those will be still called even though they are never shown
- You are using EXT:news and the feature
ExcludeDisplayedNews
. If there is a news plugin rendered somehow via variables (but never outputted), a news plugin which is rendered and shown will miss news records
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