Justin R. answered 11/12/20
Ph.D. in Geophysics. Teaching at the university level since 1990.
While either will work, I prefer the former. "..." usually indicates a set of "passthrough" variables that are meaningful to functions invoked by your function. If, instead, this indicates a suite of optional variables for possible use within the function itself, you have simplified the function definition, but likely made it more difficult for other users to decipher. I go this route only when I consider the optional variables to be "style" related (e.g., changing some stylistics aspect of a plot).
That's not set in stone, of course. Nothing in R is set in stone.