{% liquid %} vs multiple tags – best practice?

Online Store and Theme Development
,
1

Is there any performance or best practice difference between using the {% liquid %} tag vs multiple separate Liquid tags?

For example, is there any reason to prefer:

{% liquid
  assign variable_a = 1
  assign variable_b = 2
  ...other logic
%}

over writing it like this:

{% assign variable_a = 1 %}
{% assign variable_b = 2 %}
{% ... %}

Curious if there’s a performance impact, readability advantage, or general best practice recommendation. Thanks in advance!