Importing / Exporting brings that tags in with it which can be a pro and a con depending on how you look at it. Importing brings in all the associated UDT's and data types.
Copying and pasting is just the logic without any of the data behind it. So all the tags need to be created, etc etc.
Typically, I import and if the tag name is different but utilizes the same logic, I just edit the tag that way it will change it in all areas it is used.
Curious to see everyone elses response.