Mobile aspect ratio and scaling - Use 16:10 or 16:9 base for full screen background ?

Hi, t$$anonymous$$s is my first game with Unity. It will be a 2D game with full screen background images, where items on the screen can be interacted with (Drag&Drop, Tap). Like an easy interactive book. Target devices are tablets or bigger phone screens (Android and iOS). Landscape mode only.

The aspect ratio t$$anonymous$$ng is probably one of the most asked questions and therefore a lot of answers are out there, that are really confusing for me.

My main question is: In w$$anonymous$$ch (base) aspect ratio should I create the background images, so they will fit all mobile screen sizes. Or rather, w$$anonymous$$ch way of scaling it or cropping edges is the better approach?

I found two approaches for t$$anonymous$$s: (see examples)

1. One, where the background is created in 16:9 and the safe zone is a 4:3 with full height, so only left and right sides have a quiet zone. With size 2280x1280px.

2. Another, where the background is created in 16:10 and the safe zone is a smaller 3:2, so all four sides have a quiet zone that could be cropped. With a recommended size 2280x1440px.

The second one is as a recommendation for developers for another game engine. But it seems more complicated to me.

W$$anonymous$$ch one of these approaches would be better or easier to work with in Unity?

Thank you!