UNNEST vs ANY()

When selecting a number of records from a Postgres table based on a list of ids passed as a parameter, what are the benefits and drawbacks of

-sql
SELECT id, 
FROM tbl
INNER JOIN UNNEST($1) AS id USING (id)

versus

-sql
SELECT id, 
FROM tbl
WHERE id = ANY($1)

and in which cases one should be preferred to the other? DB: Postgres 14 and above. **Note:** This is not a duplicate of https://dba.stackexchange.com/q/260856/193683 since the list is not constant.