Tasks vs Records and related action

I want to generally ask the community on advantages and disadvantages of the 2 approaches below:

1. A long running process and user task in it waiting for user action

2. A record and related action which is displayed as a report (task report)  for user to act on

My take:

1. There are no long running process in second point so less memory usage, and easy deployments where no in flight process updates are necessary

2. In first point we are using Appians task management framework which I think one can mostly replicate with some extra effort on 2nd step, like group assignment, escalation, etc.

3. In 2nd point, it's easier to manage the data to be displayed..

What am I missing?

:)

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