Salesforce Flow Builder Tutorial (Episode 20) - Assignment Element

In part twenty of our Salesforce Flow Builder tutorial series we continue building our before save record-triggered flow on the task object. We use an assignment element (and global variable) in order to update the task owner with the ID of the user we found with our get element by referencing the record variable.
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[@Edgar-xh8iu]

How is this any different from the update records element when they both change the value of a field?

[@nickfrates]

From the end user point of view there is no difference.
In terms of governor limits an update records uses 1 DML statement and an Assignment element does not.
For that reason Assignments can only be used to set field values directly in a before save flow.