Thanks @lingareddy_Alva for your response, considering the cost effective and the medallion architecture, i need to create bronze tables in the unity catalog than saving the files directly to the ADLS container for the bronze layer.

Also considering the features of delta tables,

- Schema Evolution - Handle SQL Server schema changes gracefully
- ACID Transactions - Consistent data during ingestion
- Time Travel - Debug data issues and recover from bad loads
- Performance - Z-ordering and file compaction
- Governance - Unity Catalog lineage and access control