If the source starts at the switch, then it's not an issue.

Power to switch, end of first NM run, wire from switch to light or
switched outlet, second NM run. Only one NM used.

Now if the source "originates" or passes through where the light is to
begin with, then you have the situation you describe. You put the
source white to one side of the light, then take the white you just
cut and put it on the other side of the light label it black. That NM
continues to the switch with the black going to one side, and the
white to the other side, and labeled white.

snip

So, other than the first approach using twice the amount of NM, is there any
advantage one way or the other ?

What do you folks do in a simple situation like this ? Why ?

Thanks,
Bob