Hello Anshal,
Thank you for posting your query in the Microsoft Q&A Community.
Please be informed that approach depends on your organization’s best practices. Most Organization use both. Manual setup are used during initial development and testing (It’s an opportunity to learn about ADLS features, security, and best practices.) while programmatic setup are used for consistency, scalability, and automation.
You can integrate ADLS setup into your deployment pipelines (e.g., Azure DevOps, Terraform, ARM templates when you leverage on automation
Let me know if further assistance is needed.
Babafemi