Scaling a sprite using Pixels Per Unit (PPU) versus Transform.localScale---any difference?

I've googled and searched the forum and can't find any information on this.

Is there any difference in performance or otherwise between changing a sprite's rendered size by changing its PPU (in the sprite import settings) versus changing its Transform scale? Or is it just a matter of convenience, i.e., setting the PPU sets the "normal size" to 1, making it easier to see when you've intentionally scaled it up or down situationally?