business vehicle deduction

It depends. Will you need the deduction every year for the next five years and then regret taking it all at once? Will you keep the car for its useful life? If you dispose of it early, (or if business use drops below 50%) you will have to recapture the depreciation you took prematurely.

What is better, grape Jello or Strawberry Jello?  The answer is that it depends on the individual person.

As Colleen indicated, there are MANY factors involved based on a person's individual circumstances.  What is right for one person may not be right for you.  This is one of many reasons why a tax professional often saves taxes for a business.  They know how to analyze a situation and prepare the tax return in accordance with that.