I understand that the mechanics are slightly different, in that
--newer allows you to choose an arbitrary cutoff date, whereas
--listed-incremental always looks at changes since the last use of the snapshot file.
But typically I'm interested in archiving changed files since the date of the last backup, and in this scenario I can't see what the difference between the two options is.
I am particularly wondering why the GNU tar manual recommends use of
--listed-incremental instead of
--newer in an incremental backup scenario.