[AccessD] rsR("order") vs rsR!Order

Hi guys & Gals,

Slower day at work today so I was poking around some code they use here in
my new role and found this syntax when dealing with recordsets in Access VBA

rsR.AddNew
rsR("order") = rsM("order")
rsR("sheetname") = rsM("sheetname")
rsR("sheetnumber") = rsM("sheetnumber")
rsR.Update

It is very, ummm, MS Excel in style, but it does work ok and update the
recordset(s) correctly.
However I would have written it like:

With rsR
	.AddNew
      !order = rsM!order
	!sheetname = rsM!sheetname
	!sheetnumber = rsM!sheetnumber
	!Update
End with

Not withstanding then with / end with bit.  What is the advantage (if any)
of one syntax over the other?  Is one method faster?
Actually, Why does the first syntax even work?  I would have though you
would have had to use the ! method, but very clearly I am totally wrong on
that count.

I had not seen code used like that before for MS Access recordsets.  Maybe I
need to get out more?

Your thoughts?

Cheers
Darryl