Borrowing Binance vs AAVE

I have analyzed the professionals and cons of borrowing in AAVE vs Binance

Taxable event

AAVE -> If you swap BTC and WBTC you incur in a taxable occasion
Binance ->You possibly can put BTC as collateral instantly. No have to swap. No third social gathering danger

Tax declaration:

Binance provides you a CSV with the transaction history
AAVE it is advisable to do it yourself

Mixing belongings in collateral:

Binance -> you possibly can only but one asset as collateral. No mixing
AAVE -> you'll be able to combine, eth, wbtc, link and so on in your collateral which could be very good

Rate of interest:

Quite comparable in each however on average lower on AAVE.
Max in Dec 25:
- Binance: from 22% to 49%
- AAVE: from 7% to 22%

Custody

Binance -> you belief your custody + KYC/AML
AAVE -> Your personal custody

My conclusion:
Binance is more handy however you pay extra. Nevertheless you save taxes!

Another comparisons that somebody needs to enter ? :) Thanks prematurely