Is it "better" to use STYLE() or conditional formatting

Is there any performance difference between using STYLE() directly in the expression or using a conditional format?
I imagine there will be mutually exclusive scenarios but I’m really only considering situations when either would accomplish the task.
Also, if STYLE() is used in conjunction with IF(), is it acceptable/permissible to use either function as the outside wrapper?

as @erAck has stated, you should prefer conditional Format instead STYLE()

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As a matter of interest, where did @erAck state that? I only see your reply on this topic

Hallo
For Example this Answer|Comment

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@karolus Thanks, now I know. I thought you were implying he had commented on this post - and I couldn’t find it