There are some distinct advantages of using CFScript over CFML tags:
Scripting is more straightforward for working with variable assignments, controlling flow, working with expressions, and working with functions.
Scripting programmers find this easier to read and write.
In some cases, operations such as the setting of variables tend to be slightly faster than CFML.
For developers used to scripting languages such as PHP, Perl, ASP, and JavaScript, a CFScript block is easier to interpret than a tag-based language like CFML.