Nov 19, 2023 03:18:25 Wu Ming via gnucash-user <gnucash-user@gnucash.org>:

> With a text file it is easy to diff and find what changed and by who. And 
> merge or roll back version. With a database is not. Data model is likely 
> relational, db file is binary so it requires another tool to interact with, 
> backup up as well and concurrent use requires checks and locks. I have read 
> GNU Cash uses SQLlite.

You could use the default XML if you want to diff different versions.
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