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Advantage of the Transactional Item attribute over Order Fulfillment line level EFF on Order capture

Is there any advantage of the Transactional attribute over Order Fulfillment line level EFF on capturing the details from external Order entry system.

As EFF is also associated with a Fulfillment line which in turn implies association with a particular Item.

Please let me know any use case/ business scenario where it is useful to have Item transactional attribute over Fulfillment line EFF

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