Which method to use is determined by a lot of factors.
Some airplanes are easier to three point than others such as a Pitts, the reason being the difficulty in seeing straight ahead over the nose.
From my years of flying tail wheel airplanes I generally prefer to wheel them on when using a paved runway and three point on grass.
The big advantage to wheel landings is more precise directional control during x/wind landings and if directional control starts to get out of hand you have inertia for the go around.
H O W E V E R .......
You should be equally proficient and comfortable in both methods before you can consider yourself a competent tail wheel pilot.