Should I use a mapped drive or not?

The quotes and links below come from this support site from QuickBooks engineers. But, I've seen this conflict in several locations besides QuickBooks support.
What is your experience? And, what is the official word from QuickBooks?
Personally, I've not seen performance problems using a mapped drive; however, the argument makes good sense.
So, which is it, mapped or not mapped?
Mapped drive NO
Reference link - http://support.quickbooks.intuit.com/opencms/sites/default/QBSupportSite/pdfs/networking/qb07netinstsallte...
"Accessing a company file on a mapped network drive can dramatically degrade performance in QuickBooks 2007. Effectively, QuickBooks needs to pull every piece of data across the network twice (once to read, once to write) for every transaction."
Mapped drive YES
Reference link - http://support.quickbooks.intuit.com/support/Pages/InProductHelp/Core/QB2K4/FAQHelp/11845...
Requirement "The networked computer or server is mapped as a network drive to your own computer."

After much discussion with other IT people, listening to experienced QuickBooks employees and my own many years experience with networked applications, I've decided upon an answer that will be my standardized configuration.

Although I've not seen performance problems, I will no longer use a mapped drive letter. As I said in my question, the technical argument makes good sense to me. So, from now on, I will use a UNC path to access the company files share.

My new preferred method, the IP ADDRESS METHOD is the method with the least possibility of failure. The IP ADDRESS METHOD uses the static IP address of the hosting computer, followed by the share name, in the form of:

\\[IP Address]\[share name] IE: \\192.168.1.200\QBData

As you can see, this will require me to assign static IP addressing to the hosting computer and provide a shared folder on the hosting computer to contain the company files.

The success of the IP ADDRESS METHOD requires DHCP on the local network set up with a dynamic address range excluding the IP address of your hosting computer or static addressing without DHCP used on the local network.

If I am unable to use the IP ADDRESS METHOD, I will use my less preferred method, the COMPUTER NAME METHOD, using the computer name of the hosting computer, followed by the share name, in the form of:

\\[computer name]\[share name] IE: \\USER-PC\qbdata

The success of the COMPUTER NAME METHOD requires Microsoft Name Browsing or WINS to be functional at all times, introducing another point of failure.

I hate to answer my own questions, but there you have it.