In first place i usually use MS SQL backup devices (logical backup devices) because is easier to, check, control and it’s well organized in SEM or in SMS. You can abstract yourself if you define them to go on tape, disk/san or network.
A part of that using a logical backup device is easier to refer than a physical device (file in the system) name, it’s easier when you can for instance call to the logical device name backup Licensed_Cars and call to the physical device name backup <drive>:\<path>\LCFull.bak.
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