I have read a number of books which suggest betting to Takeout Return a fixed amount including the O/L is the stronger . (no.1)
Your outlays are also less.

Example.
Say one wins 2 races in a row.
2/1 ($3)
4/1 ($5)

Betting to Target Profit $100
2/1--O/L $50-- Ret $150
4/1--O/L $25-- Ret $125
Total O/L $75
Total Ret $275
Profit $200

267% POT

Betting to Takeout Return ,fixed amount including the O/L $100
2/1 (3.00) --O/L 33.00 Ret $100
4/1 (5.00) --O/L 20.00 Ret $100
Total O/L $53
Total Ret $200
Profit $147

277% POT

10 Pt Diff, in favour or Takeout Return. (No.1 option)

No.1 option works best on longer priced horses say $3.50+

No.2 option works best on shorter prices horses say $2.90 & less & the O/L is also much greater, so the SR had better be high.

Example 2
5/1 & 10/1
Result would be...
666% POT (option No.2) &
699% POT (option No.1) respectivly.
33 Pt Diff, in favour of betting to Takeout Return (No.1 option)

The larger the price , the better No.1 option works over No.2 option.

The idea is to go through say 50 results & work it out to Percentage POT.
This should give one a clearer picture, rather than straight Dollar figures.
It's the Percentage that counts , not the dollars..

For those interested in Dutch Betting , this is also the preferred method,
over say the other 2 Dutching methods of betting which is, betting to a fixed amount O/L & betting to a fixed profit, no matter which two or three horses win, because longterm , its the shorter price of the 2-3 selections that will win the more races.

Betting to Takeout Return, the outlays are also usually less to acheive a similar or better percentage result & that has to be a good thing.

Cheers.

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Cheers.