They are basically the same. In fact, at the moment, the backtick syntax or lines of the es6 template are passed to the second version in the final code.
Some may argue that the first form is more logical and is easier to read when using simpler variable names. It also allows you to scan i18n libs, such as gettext-based, to find them easily. I doubt they can do anything useful as long as the backtick syntax is not widely supported by browsers. It happens. Chrome, Firefox, Safari, Edge support it.
In the end, use them if you want, do not do them if you do not like them. Never mind.
(formal definition in specification )
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