List. Accumulate vs List Transform

gistfile1.txt

let
  Source = {1..100000},
  Accumulate = 
    List.Accumulate( 
      Source,  
      "",    
      ( state, current ) => state & ( if state = "" then "" else ", " ) & Text.From( current ) 
    ),
  SplitToList = List.Buffer( Text.Split(Accumulate, """, """)),
  ConvertToTable = Table.FromList(SplitToList, Splitter.SplitByNothing(), {"Number"}, null, ExtraValues.Error),
  SplitToRows = Table.ExpandListColumn(Table.TransformColumns(ConvertToTable, {{"Number", Splitter.SplitTextByDelimiter(",", QuoteStyle.Csv), let itemType = (type nullable text) meta [Serialized.Text = true] in type {itemType}}}), "Number")
in
  SplitToRows

let
  Source = {1..100000},
  Transform = Text.Combine( List.Transform( Source, each Text.From(_)), ", "),
  SplitToList = List.Buffer( Text.Split(Transform, """, """)),
  ConvertToTable = Table.FromList(SplitToList, Splitter.SplitByNothing(), {"Number"}, null, ExtraValues.Error),
  SplitToRows = Table.ExpandListColumn(Table.TransformColumns(ConvertToTable, {{"Number", Splitter.SplitTextByDelimiter(",", QuoteStyle.Csv), let itemType = (type nullable text) meta [Serialized.Text = true] in type {itemType}}}), "Number")
in
  SplitToRows