Is it better to splice outlets into a run, or to run a branch?
I tend to make splices in places that makes the best use of the wire and the least number of “junction only” boxes.

That said, there is no real difference as long as the wires are well anchored, the boxes are accessible. and the splices or devices are properly terminated. In your situation, one thing I might do is, since I need a box there anyway, actually have an extra outlet in the ceiling (but I am 6’5”). Use the same or larger wire size and there is no difference.