What is the difference between creating an item inside a target like this:

<Target Name="DoStuff">
    <CreateItem Include="@(IntermediateAssembly)" >
        <Output TaskParameter="Include" ItemName="FileWrites"/>
    </CreateItem>
</Target>

and like this:

<Target Name="DoStuff">
    <ItemGroup>
        <FileWrites Include="@(IntermediateAssembly)" />
    </ItemGroup>
</Target>

When would you use one or the other and why?

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