The difference here will almost certainly come down to how you release your work? For product based teams that have a very specific place to plant the tag of what was released, development branches reflect their ability to know exactly what has been shipped to customers.

And this is more than just knowing the exact commit. Which, fair, that that is all that you truly need.

Having it on a branch, though, reflects that hot fixes and similar can still be applied, and though the tag will remain at what was released, the branch will be what it currently looks like.