The aim of light is definitely to improve workflow when working with lighting in tS.  light allows you to change light types with one click, with the new light taking on the same position, rotation, color, etc.  Of course, it also preserves animation when changing light types.

The other main advantage of using light is that many of the settings can apply to entire groups or multiple selections of lights, again saving you time.

In addition, it has the shadow settings right there on the same panel (saving you the extra clicks needed to right click the "Shadowed" constantly).

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swappo