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Why would you use a managed service account rather than a virtual account in SQL Server 2012?

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In SQL Server 2012, service accounts are created as virtual accounts (VAs), as described here, as opposed to managed service accounts (MSAs).

The important differences I can see for these, based on the descriptions:

  • MSAs are domain accounts, VAs are local accounts
  • MSAs use automagic password management handled by AD, VAs have no passwords
  • in a Kerberos context, MSAs register SPNs automatically, VAs do not

Are there any other differences? If Kerberos is not in use, why would a DBA ever prefer an MSA?

UPDATE: Another user has noted a possible contradiction in the MS docs concerning VAs:

The virtual account is auto-managed, and the virtual account can access the network 
in a domain environment.

versus


Virtual accounts cannot be authenticated to a remote location. All virtual accounts 
use the permission of machine account. Provision the machine account in the format<domain_name>\<computer_name>$.

What is the "machine account"? How/when/why does it get "provisioned"? What is the difference between "accessing the network in a domain environment" and "authenticating to a remote location [in a domain environment]"?



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