Using s3: "backup with uploads" settings

Hi
I have the same question, and I confirm it is not so obvious.
Now in 2023, the setting “backup with uploads” is selected by default.

I have two buckets on S3 for backups and uploads, and I wonder what happen if I restore or migrate a backup with that setting activated or not.
If not activated, will all my upload files correctly match with the uploads on S3 ?
If activated, will my uploads be overwrited or duplicate on S3 ?

Maybe a bit of answer in this file :
line 351 "# when the backup is restored to a site with s3 uploads, it will upload the items to the bucket" https://github.com/discourse/discourse/blob/main/script/bulk_import/discourse_merger.rb

Would you advice to always select “backup with uploads” as it a more resilient way if any problem occur ?