I wouldn't recommend one over the other until I have more detail. Large databases are a monumental pain in the neck to backup, or replicate for test, but for smaller Confluences can work fine.
The two questions that you need to think about are 1) do you want Confluence clustering? and 2) How big are your attachments going to get?
take a look at this: https://confluence.atlassian.com/display/DOC/Attachment+Storage+Configuration
The answer is, it depends on your configuration.
I would recommend to store it in the database cause it makes backups easier in most cases.
Depends on the type of database you have available, its performance and features. For example if you can afford a well specified Oracle Database and sufficient cache memory then performance of confluence with attachments is pretty good.
If you also have a database replication option such as Active DataGuard then you can replicate your whole database (with attachments) to another site and configure confluence for high availability using DNS resolution.
Your attachments and pages are always going to be kept in sync on the remote site, and your recovery point and time of operation will be almost immediate.
If you were trying to do this with your attachments stored in a filesytem - perhaps using regular rsync with cron... in the event of failure the attachments are likely to be out of sync with the database data.
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