What's more benificial

[smashya]

1. Make a new toon on same account so i can use heirlooms etc
2. Make new toon on a new account but be able to boost it with main account,

can't decide which would be better?!!

[Razzylp]

Both. It's totally up to you, tho. Neither is better, neither is worse. It's entirely a preference-based decision.