See:
https://github.com/torvalds/linux/blob/827751b699b79a6e56998...
https://github.com/torvalds/linux/blob/827751b699b79a6e56998...
The thread is quoted to show that they have been functionally equivalent for several decades and yet distros continue to push outdated recommendations.
Is it possible perhaps that this advice doesn't apply equally to all situations? Is it the best for people on ZFS? Is it the best for distributions that have their own kernels builds?
I'm not saying it's a bad default, or that people should avoid it, just that it's likely not "the absolute best no questions asked" regardless of the situation, that was what I was trying to point out with my previous comment.