Why should I use Microsoft.SharePoint 16.0.0.0? what the benefit to use it?

We can build A SharePoint Apps on visual studio using 15.0.0.0 or 16.0.0.0, V 16.0.0.0 will work with SharePoint 2013 with SP1. and 15.0.0.0 will work with both (with and whiteout SP1).

my question is: why should I use V 16.0.0.0? what the benefits of that?