My opinion:
In my -10 I set both lights to optimize lighting when taxiing. I have been to enough airports with unlit taxiways - and the stock lighting is so marginal - that I need lights to avoid running off the taxiiway, or into parked cars or even airplanes. OTOH I do not fly into unlit runways at night, in which case lights are not needed and, due to their limited range, sometimes make for poor landings.
ymmv