What is the difference between the @ sign and the load command in Formula Script?

When loading a script into a hierarchy file or an operation, there are two methods, the @ sign and the load command.

Which is the better option?

The @ sign this the better option for all situations, except when you need to load scripts inside of scripts. The @ sign compiles the script once, unless it is changed, it basically in-lines the script.

The load command reload and compiles the script each time it is invoked, it can be call inside of another script, trying to use the @ sign in this manner will result in a syntax error.