This question is very personal, it is the same as asking a developer what advantage to use one or another programming language, he says that "It depends on what you are going to do, how you are going to do it and why you will do it" and a series of other advantages and disadvantages.
It is known that certain types of statements allocate more memory and some less, but even those that allocate less memory if mistakenly consumed during the execution of the software will crash with your server.
I advise you to read this case and understand it better than I am speaking.
Using Variables in MySQL
I hope I have helped you (the best syntax is the one that best suits your purposes).