In Python, while reading the file’s content, it is recommended to use the with block.

Something like below

with open(file, 'r', encoding='utf-8') as f:
    content = f.read().splitlines()

However, if I am not processing much, I can do something like below in one line, which looks more compact.

content = open(file, 'r', encoding='utf-8').read().splitlines()

Is there any advantage of one over another? Say in terms of garbage collection etc.?