If you are building a cabinet or loading up a handheld, the FBNeo 2021 archive is often favored because it is streamlined for games that people actually play, stripping away a lot of the gambling machines and prototype boards that MAME includes.
The 2021 era of FBNeo introduced several technical enhancements that made these ROM sets highly desirable: Cylum's FinalBurn Neo ROM Collection (02-18-21) final burn neo rom archive 2021