User Reported Phishing Messages to Microsoft M365 vs. SOC mailbox?

Setting up Report Phishing addon in M365, and I am unsure wether to create an SOC mailbox where to direct these emails, or should I directly allow them to be forwarded to Microsoft.

I understand one advance is the ability to manually triage these email in the SOC mailbox, but what other use cases are there?

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Thanks in advance!

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