Are accepting CS via Task different from accepting via changing Flow target?
Accepted answer
The only difference I am aware of is, that the change set on the work item does not show change sets it depends on. Accepting the change set could create a gap. Gap handling used to be problematic, but the last releases improved the situation. See this Improved Gap Handling for SCM. Obviously you could accept less content if you accept a change set (and the gaps) compared with using flow targets. However, I think both can be valid approaches.