You may encounter some not necessarily entirely accurate assertions about why toe up sock knitting is better.
You can try them on. True, but cuff down socks can be tried on.
It lets you skip picking up gusset stitches. True, but they can also be avoided in cuff down socks, even with a gusset and heel flap style heel.
What I see as the real advantages: You can do toe up socks knit to fit (the toe is the swatch) and I don’t know of a way to do that cuff down, you gotta swatch and do the math. Toe ups don’t use Kitchener to close the toe and for some people that’s a biggie.
I love my toe up socks. They are for me the only way to go. But that’s me. You will figure out what works for you.