Service Account for SQL Cluster I am setting up Test SQL ( 2012) server cluster with always on feature.

Cluster consist of two windows server 2012 R2 servers. 

I need to setup SQL service accounts, 

Does anyone know if it will be good idea to use same service accounts for both servers in cluster or separate service accounts ?
As per Microsoft, having same service account is the prerequisite :

All server instances that host an availability replica for the availability group must use the same SQL Server service account.
 The domain administrator needs to manually register a Service Principal Name (SPN) with Active Directory on the SQL Server service account for the virtual network name (VNN) of the availability group listener. If the SPN is registered on an account other than the SQL Server service account, authentication will fail.

https://docs.microsoft.com/en-us/sql/database-engine/availability-groups/windows/prereqs-restrictions-recommendations-always-on-availability