Part A uses the raw create method of the organization's proxy server. This operation directly creates a record.
Part B uses the OrganizationServiceContext, which implements the Work Block . Your operations are not transferred to the server until you call SaveChanges()
What's better? It depends on your requirements. If you want to create a record on the go → use this service. If you are doing several things that make up a logical unit, use version B.
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