Just be your own custodian. Dont conflate the limitations of third party custodians with the actual law, which is way more flexible. You can move Roth Ira funds around willy nilly. You can have a literal stack of cash on your desk labeled Roth Ira and invest in almost anything. Its just the consumptive purchases that would be a problem.

To your question, it is always better to have free and clear money with no restrictions, which means 0% tax now is better than locked up funds that you also wont have to pay taxes on in the future. Retirement products and trusts are judgement proof though sometimes even against ex spouses, not IRAs though), so if you have or expect to have creditors, better not to have assets in your name. Even better is to only have debt in your name so you can just tell people to get in line, or discourage them from ever bothering with the courts at all. Stuffing Roth IRAs are good for that.