Best practice is to use the one that meets the requirements of what you need to do. A fairly simple A >> B probably only needs a RedirectMatch, if the URLs have two or more parameters rewrite rules are needed.
Are there any SEO benefits of one vs the other? (I dont imagine so).
Absolutely none whatsoever.
You do need to be aware that .htaccess rules are read and applied from top to bottom AND that that any HTTP request may or will load the .htaccess twice because a redirect/rewrite event creates an second, internal request for the new URL. So ensure that there are no conflicts that could attempt to rewrite or redirect an already rewritten URL.
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A foolish consistency is the hobgoblin of little minds
Thought for today:- Is SEO the only industry where all the cowboys are Indians?