Advantages of using instead of wp_enqueue_style()?

First of all, you must need a functions.php to create a theme whether it’s a parent theme or child theme. Now if you are gonna need a functions.php must then why don’t you also use it for enqueuing styles and scripts ! Besides when it is the best practice.

Now if your base theme or parent theme uses <link> or combination of <link> and wp_enqueue_style() then they are doing it wrong. Or they are not aware of or don’t care of anything in future can happen. As I already said this a very bad practice and it can be a pain in future if you are gonna maintain the theme for a long time. Also it’s not child theme friendly. For your case I think this can be such a pain to create a child theme form this kinda parent theme.

And for your IE related comment please have a look here.

Hope this will help.

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