If you want to be able to restore the stock images, yes.OK, so doing the Magisk "direct install" or using adb tools to "flash boot" is an either/or thing? It sound like, if I have Magisk 24, that'll be easier.
Flashing the patched image to /boot is "permanent", meaning you won't be able to restore the stock image in Magisk, which may be necessary for OTA updates. If you don't intend to update via OTA, this isn't a problem. I personally prefer to dirty flash the factory image every time there's an update.
If you temporarily boot the patched image, Magisk will create a backup of the original boot image when you select Direct Install. This allows restoring the unpatched image.
As far as the Magisk version, I'd recommend the most recent - 25.1. You can use older versions of Magisk, but they won't include the same fixes and updates.