Quality wise you should not see a difference.
Math wise, scaling can be a nightmare. Scaling is logarithmic. Scale something twice as big, it increases by 4 times the area. So if you are trying to pull out of a shot, and if you use scale to simulate this, you will pull out faster and faster as you go even though your scaling factor is constant.
With a camera you have better control over that and the eye is used to what a camera looks like when it pulls out and the speed the camera and the widening landscape progress at.
Add to that, you can change the focal length if you want to change the feel of the move – pushing in with a telephoto lens looks very different than pushing in with a wide angle lens – there really is no way to cheat that using a scale function.
The downside of cameras is they are still a little clunky in AE vs a true 3D package.
Remember that you can look at your scene from another view point (top, side, even isometric – on an angle) and in these views you have to pan with the camera tool to bring objects inside the view port, and this doesn’t affect your main camera’s position. Objects outside the main viewport are just wirecages of themselves. You have to pan or zoom them inside the viewport, in a top view for instance, if you want to see the color pixels.
Use nulls to nest your main camera so you have better roll control and so you don’t end up with gimbal lock.
The upside of cameras is that you can nail parallax shots. With 2D you are always guessing how fast something should move relative to something else. Plus you have built in depth of field.