While user tokens act on behalf of a particular user, and inherit a subset of that user's permissions, account owned tokens allow you to set up durable integrations that can act as service principals, effectively acting as themselves with their own specific set of permissions. This approach is ideal for scenarios like CI/CD, or building integrations with external services like SEIMs where it's important that the integration keeps working, even long after the user who configured the integration may have left your organization altogether. User tokens are better for ad hoc tasks like scripting, where acting as the user is ideal, and durability is less of a concern.
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