I have been wondering about this question for the past few years already. In theory, both offer the same result, but just in theory.
In practice, I have found that I prefer selling cash secured put options over covered call options, I better keep cash and adjust than stay invested and sunken.
But of course, it depends on the stocks you are trading.
Right now I'm holding 3 covered call options on Dutch ING bank, my average buy price is about EUR 9.6, and I have 3 different call options with strike prices at EUR 9.2 and EUR 9.4. I roll them from week to week, collecting premium, but I would prefer better selling put options on these positions and keep my cash ready.
With the current ING stock price at EUR 9.28, I could sell August 5, 2022 expiry call options with a strike price of EUR 9.3 for about EUR 0.14, while the same expiry put option with a strike price of EUR 9.1 would give me about EUR 0.13 premium.
In case of an assignment, I would keep more cash if I would sell put options.
Anyhow, I believe there is no general formula, or right or wrong way to do it but seems I prefer selling put options on quality dividend stocks, and if assigned collect divided while rolling out with covered calls.
The million-dollar question is - how to find good quality dividend stocks we can sell and put options on?