This is kind of an opinion question which doesn't tend to do well on stackoverflow, but the fact you're comparing Mapping Data Flows with stored procs tells me that you have Azure SQL Database (or similar) and Azure Data Factory (ADF) in your architecture.
If you think about the fact Mapping Data Flows is backed by Spark clusters, and you already have Azure SQL DB, then what you really have is two types of compute. So why have both? There's nothing better than SQL at doing joins, nested queries etc. Azure SQL DB can easily be scaled up and down (eg via its REST API) - that seemed to be one of your points.
Having said that, Mapping Data Flows is powerful and offers a nice low-code experience. So if your requirement is to have low-code with powerful transforms then it could be a good choice. Just bear in mind that if your data is already in a database and you're using Mapping Data Flows, that what you're doing is taking data out of SQL, up into a Spark cluster, processing it, then pushing it back down. This seems like duplication to me, and I reserve Mapping Data Flows (and Databricks notebooks) for things I cannot already do in SQL, eg advanced analytics, hard maths, complex string manipulation might be good candidates. Another use case might be work offloading, where you deliberately want to offload work from your db. Just remember the cost implication of having two types of compute running at the same time.
I also saw an example recently where someone had implemented a slowly changing dimension type 2 (SCD2) using Mapping Data Flows but had used 20+ different MDF components to do it. This is low-code in name only to me, with high complexity, hard to maintain and debug. The same process can be done with a single MERGE statement in SQL.
So my personal view is, use Mapping Data Flows for things that you can't already do with SQL, particularly when you already have SQL databases in your architecture. I personally prefer an ELT pattern, using ADF for orchestration (not MDF) which I regard as easier to maintain.
Some other questions you might ask are:
- what skills do your team have? SQL is a fairly common skill. MDF is still low-code but niche.
- what skills do your support team have? Are you going to train them on MDF when you hand this over?
- how would you rate the complexity and maintainability of the two approaches, given the above?
HTH