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Shall i use NP(EVAL) or not?

I realise that the Wizard does not use NP (eval) for referencing between worksheets, instead it uses the following method
=NL("Filter","Sales Line","Document No.","no.",Options!$G$6,"Item Category Code",Options!$G$12))

Besides that, i have also noticed a couple of Jet users use the exact method as above in their reports (they probably learn from the wizard)

So my question is, should Np(Eval) be used at all times or just a backup method in case the report get slow.

Do you use NP(Eval) everytime? :|

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