i need to know the 2 kind of forms , which one is More functional ?

The main difference between hard coding form tags and using built in form helpers is, form helpers will automatically escape special characters to display form value where you have to manually use "html_escape()" function to escape special characters.

Secondly, If you are more comfortable with PHP than hard coding HTML within PHP, then form helpers will help you generate custom forms.

You can always read the official documentation for further information.