these addresses should never be referred to as proof of burn because even though they are essentially doing the same thing, they are doing it the worst way possible since each time these addresses receive a payment that is one extra burden on each bitcoin node per output and they have to keep these garbage UTXOs in their database and load it each time forever.

whereas the correct way that is using OP_RETURN doesn't have this issue since nodes recognize these as provably unspendable and such outputs are never added to their database.