The only advantage of .vbs file (that I am aware of) is that you can use it to invoke UFT and run a test/set of tests.
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There is a distinction between the .qfl and .vbs document. The distinction is you can put a breakpoint in .qfl and investigate your capacity written in the .qfl document. Be that as it may, you can't do this in a .vbs document. In light of this reason, I incline toward composing capacity libraries in .qfl instead of in .vbs.