I explain it as either cutting into the workpiece (climb milling) or cutting out of the workpiece (conventional milling).
Climb milling is best for heavy, rigid machinery. Reduced cutter wear and improved surface finish. Conventional milling is easier on the typical hobby machine (increased cutter wear but less damage to cutter and/or machine).
Light finishing ‘climb’ cuts are OK and provide that improved surface finish on the smaller machines.
End of story, for me.
I always fly cut, if possible, with the cutter entry angle as close to zero degrees - as opposed to cutter entry at 90 degrees to the edge. Noise comparison should be sufficient evidence for most.