Using numbered transactional list vs. normal list with unique id (concatenated)
I came across a model where all the transactional files are loaded into a numbered list, using the combination of properties (like period, cost center/profit center, company) for uniqueness. I understand the best practice would be to load these files into a flat list, using a unique id which, in this case, would have to be a concatenation of some of these "properties" and then, of course, load the data into a data module.
In which situation the former solution would be more advantageous than the latter? I hear something around handling errors in data load through lists is more efficient, but would love to hear some different point of views.