"checkout project, reformat all source files, commit"
https://www.stefanjudis.com/today-i-learned/how-to-exclude-c...
Given this, I tend to prefer a single, formatting-only commit when introducing formatting standards to an existing codebase. Otherwise, it’s difficult to take advantage of QOL features like auto formatting in your editor, or other formatting tools which tend to operate on entire files. Then PRs end up being mixed with formatting changes, which adds friction to the review process.
These safeguards save so much time that there should be no excuse for not having them.
The first one is more forgivable - sometimes that's just the problem space. But neither of them are conducive to fulfilling working environments.