Hi @DH ,
GDAP is for setting up granular roles and is exclusively for partners that are Cloud Solution Providers (CSPs). Partners who are CSPs should opt for GDAP because it is better suited to meet CSP compliance standards and is replacing DAP anyway in the future. https://learn.microsoft.com/en-us/partner-center/gdap-faq
In addition, some partners could have a compliance requirement that prevents them from having an identity in a customer's tenant. In this scenario, GDAP would be the best choice since it allows partners to securely access customer resources without requiring the existence of an identity in the customer's tenant. It will also be replacing GDAP soon so it is a better long-term solution.
If you don't have a Partner Center account and don't have a compliance requirement preventing you from having an identity in a customer tenant, I agree with you that B2B would be the more straightforward setup. Like you said, you can invite the SOC accounts to collaborate as guest accounts in the second tenant.