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ServiceNow provides a lot of time to process requests. You would have to test both APIs to see if you can observe any differences on your instance. However, some customers reported that SOAP performs better, and some customers reported that REST performs better. Most of the time, the performance of both APIs is roughly the same. Most users use SOAP API because SnowMirror has supported it longer than REST API.
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Generally, it does not matter which API you use. Retrieving and Importing a certificate of on-premise ServiceNow Application Access Settings (Fuji and later) REST API: Create SnowMirrorRestApiAgent Manually REST API: Import SnowMirrorRestApiAgent Update Set SOAP API: Import SnowMirrorAgent Role Update Set
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