That is a debatable question. If you have a lot of income when you purchase items, it might be better to take the deduction up front.
If income is constant, and you want to have a deduction against the income in the future, then electing to depreciate over time might be better.
It depends on financial status, income stream, do you want a big deduction now, or have some deduction(s) in the future.
I don't think anyone here can give an informed answer to that question. Of course, some items must be expensed, and some items must be depreciated (although you may sometimes have a choice in how to depreciate them).
One point to consider is that if you place an item in service and take some kind of accelerated depreciation, and then take the item out of service before the end of it's service life, you will create a taxable event.
A second point to consider is that in an inflationary environment, today's money (or today's tax deduction) is worth more than the same dollars of future income or deductions.
But it would really require an analysis of your specific situation to give a knowledge answer.