Hi @jsilver
Don’t have any performance benchmarkings for the difference but I would imagine they’re not much different there unless you get it up to insane quantities.
Personally if it’s fields not within a theme I would always go for the PHP approach. That’s because it’s more straight forward, I find the syntax easier to work with and most importantly it’s dynamic.
I have a project right now where I create ACF fields in a plugin dynamically based on posts in a CPT using the PHP method 🙂
