It depends on the device. I can use my Ambient Weather station with device attribute, but you don't get the option for offsets, so Sensor Value works better if you need that.
I know it's a year later...but I'm questioning when it is appropriate to use the one vs the other in general.
Is this just trial and error based on the particular device & driver and if you want offsets presented...
OR is the additional differentiator that the Device Attribute gives you the Sensor Value +/- the adjustment that you might have set IN THE DRIVER SETTINGS if the driver page allows for it?
So are you saying that there is no selection which offers you a number which ALREADY has been adjusted per the OFFSET setting adjustment field in the typical driver where such is helpful for generic (and perhaps global?) corrections to a sensor's reading? Which would mean you would have to remember to adjust any sensor disparity from actual each and every time you used it as above.