Content_tag doubts

I have of the doubts of use content_tag, if i write this:

<% for object in @object %>

  • <%= object.title %>
  • <% end %>

    using content_tag:

    <%
    for object in @object
    content_tag :li do
    concat object.title
    end
    end
    %>

    what is the real advantages?
    which employs less resources to interpreter?

    thanks

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