To me, especially with a Brother, if you can tap it, do. Nothing in the world makes a Brother happier than tapping. So, to my thinking, this is an obvious question. If you can go either way, why would you ever pick the one that is 10x slower and uses the more expensive tool?
Tap when you can, thread mill when you can't. Hardened steel, blind holes with threads all the way down, really oddball stuff like 1.5"-40, etc. Maybe if you need some unusual thread fit. If you have three holes to do, the job isn't going to repeat and you don't own the tap.
But if it is truly an "I could use either happily" then why would you ever not tap?