Backlinks to landing pages or content pages?

A lot of times when doing guest posting outreach, it's the recommended strategy to link to content pages (e.g. specific blog articles, etc.) as opposed to your primary landing pages.

It's my understanding that the reason for this is because your link is more likely to be flagged as spammy by the publisher if you are linking to landing pages, specifically if they are ecommerce landing pages, versus informative content pages.

However, disregarding that, which works better from an SEO perspective? If you could just as easily link to landing pages over content pages, would that be preferable?