Hello @Aryeh Schwob
Welcome to the community.
Subtasks are not independent issue types.
If you are using a Scrum methodology they are not considered when looking at the Sprint burndown. They are not able to be assigned independently to sprints, but rather are considered part of the sprint to which their parent issue is assigned.
Epics have some automated features for displaying summary information concerning their child tasks. Epics can be viewed in an Epic Burndown chart, where there is no comparable burndown chart for tasks burning down subtasks.
In the Backlog screen for Scrum and Kanban boards you can opt to display the Epics in a separate pane, click on an epic in that pane, and see all the not-done child tasks for that Epic in the Backlog screen. On the Board views you can use Epics.
The "benefits" are really subjective dependent on your organization's processes and needs.
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