Hi Drees,

I'd say this really depends on how many files / attachments you'd like to manage in Odoo.
When you have 100GB of files and put them in the database you will see quite some performance loss since everything is in the database and needs to be queried.
When your files are in a filestore (in essence just a folder structure on your server) the Odoo will keep track of the locations of the files but the files itself are not stored in the database, which improves query speeds quite a lot. 
So if you have a lot of files go with the filestore, if you just have some files it doesn't really matter a lot.

Yenthe