Simple Queues vs Queue Tree

Pardon me if this have been already replied in the forum.
I have CCR router configured as pppoe server with 2000 active pppoe clients connected with it. I used Mangle to mark there download/upload.

What is more efficient approach for controlling each under bandwidth ?

Dynamic Simple Queue for each user
PCQ base Simple Queues
OR
PCQ base Queues Tree

have a look:
https://www.youtube.com/watch?v=loaVBWq6cWA
slides are linked

you should add rate limit in their PPPoE Profile, this will create dynamic simple queue as soon as the PPPoE session is established.

this was my question.
is dynamic simple queues for each user is better?
or should I mark traffic for different package users,& control them using PCQ base simple queues