When I paste the following on EE online code editor then if offers me the option to convert to an import record.
var l8sr = ee.ImageCollection("LANDSAT/LC08/C01/T1_SR"); var roi = /* color: #d63000 */ee.Geometry.Point([-123.1231231231234, 38.1231231231234]);
One disadvantage I found on converting it to import record is that quick copy (Crtl+C) of code do not get those imports.
Instead, I can Ctrl+C them if I leave them as normal code.
And I do not actually know the advantage of having them as imported records. May I ask what's the advantage?