Root versus Document Links

I’m wondering if there is a prevailing view on the wisdom of using root relative links, versus document relative, in designing themes/sites within WP.

From what I’ve read, I’m leaning toward root relative. Also, I’d imagine that if one is using a pre-existing theme, this decision has already been made by the theme’s designer, correct? And then it would be contingent on the theme-user to continue with that format, in any customization?

I searched the forum archive for existing discussion on this, and the most relevant comment I could find was three years old, so I wanted to get more current thinking.

Thank you!