Id like to hear some views on that too.
I don't think I use either. I look at it, smell it. Make notes on that. Then taste and make notes. Then I start thinking about where the beer fits in the Scoring Guide. Some parts might be world class, like appearance ffor example, so that gets 3/3. Maybe aroma is just good. Good is 21-29 points out of 50, roughly 50%, so "good" aroma would get about a 6/12. This should all add up to an appropriate score, but you can adjust it later. As I gain experience and skill, I would like my score sheet comments to match the scores, and give at least one kudo and one suggestion. I have a long way to go.