In my opinion I think the most critical step in developing a report is the decision making on how to connect to data source! Should it be Import, DQ mode and/or both?
We cannot say Import is better than DQ or the opposite. Both have their cons and pros. Many report developers jump into the DQ mode because of its capability of schedule refresh often as every 15 mins and they forget the limitations of this mode, like some DAX expressions such as Time Intelligence functions don’t work under DQ. Also, did we ask if the end user will really need the report to be refreshed every 15 mins!? If not then why using it!
Size, performance, insights, Q&A and many other capabilities that need to be analyzed to make the right decision because building a report without knowing the choice to make between Import and DQ mode could be a very time consuming if you don’t get what you want to achieve.
Here is a table where you can see and evaluate the advantages and limitations of each mode.

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