Soft tubing is the more forgiving option for new builders. It bends by hand, tolerates minor routing mistakes, and can be reused if you need to rebuild your loop later. The tradeoff is a slightly less polished look, since soft tubing naturally sags or kinks if not supported properly.
Hard tubing, whether PETG or acrylic, delivers the crisp right-angle bends seen in showcase builds, but it demands a heat gun, bending kit, and a fair amount of trial and error. Mistakes are not reusable, so budget for a few extra lengths while you learn.
Neither option changes your cooling performance in any meaningful way. Choose soft tubing if this is your first loop or you plan to change hardware often, and hard tubing once you are ready to commit to a specific case layout.