There is the FFT in TensorFlow already: https://www.tensorflow.org/api_docs/python/tf/signal/fft
So they are not that different: the specific structure of the Fourier basis allows for more efficient matrix * vector operation.
And what's better, an umbrella or a toaster, depends on the one's goals: if one'd like to fry some bread, toaster is more useful; if one'd like to cover from rain, umbrella is far superior, although toaster could used be too; if one'd like to drive a nail into the wall, toaster again is better; etc.