Is there any difference in the actual results of the slow motion between interpreting the footage or time remapping the footage?

I have looked all over for an answer but no one really gives a clear answer.

When I  started using a lot of slow motion was with sports so I got used to using the time remapping feature because I would slow down and speed up hockey highlights. However I discovered the wonders of 60p and 120fps over the last few years so have been shooting alot more content and slowing it down.

I am stubborn in my habits so I use primarily time remapping and I usually remap 60p stuff down to 40%, but I like the flexibility to change my mind if 40% is a little too slow.

But my real question is just to do when comparing  time remapped footage to 40%, to  interpreting the same 60p footage to 24fps which gives you a smoother result, or are they exactly the same. I can't tell a difference myself.

I am more or less curious if someone has found something that actually states or has proof that one is better than the other.