yes.
Can you be successful either way? Yes. Doesn't mean one of them has extra steps that add no measurable value to the plant. It;s not faster. It's not a higher percentage etc etc... Regardless, if you feel the need to use the paper towel method, it's not going to make much of a difference... immeasurable at the scale of any home grow, but probably measurably unwise for someone popping 1000s of seeds at one time.
One adds extra steps that invovle you touching the delicate tap root, burying it and all sorts of other low-probabilty risks that can be compeltely avoided and the only cost is the ocd, non-value-added need to see it germinate. e.g. bleach type products in the paper towel to make it white.. love it when peopel with the "organic" stick up their crawl do this.. so inconsistent with their beliefs. This is the way of OCD-driven choices. Not about anything tangible but rather a need based on what is inside someone's head. They feel better if they see it.. doesn't do shit for the plant.
simpler is better for the plant and you, too.. less effort. less time invested... more hands-off.
there's a bit of learning curve to each, and once you get over that it's 100% about viability of the seed and nothing else.
I wet a seedling pot (solo cup or nowadays a 2.5" wide little pot). Let it drip for 15-30mins (not necessary). Take my pinky and press down in middle about 1/2". This ensures consistent depth and the slight compression where the seed rests ensures it doesn't slip further into substrate. Brush over from sides and gently tamp down -- moist with full contact with entire seed surface and darkness ensured. When i start this process, i sometimes toss the seesd in some slightly warmer than room temp water - mainly avoid cold water under 68F. this step really doesn't do much. It can be skipped. I see virtually no difference in my germ times whether i soak them 30m or 4 hours. Maybe with a really old or very hard seed coating, this step would help, but under normal conditions it doesn't do much.
Before it sprouts, a humidity dome is nice to avoid the potential need to irrigate before it sprouts. It is not 'for' the seedling. remove it after sprouting unless you live in a very arid climate, of course.
A heat mat in colder climates will improve consistency of germination times, too. Ever since is tarted using one, 90-95% my sprouts occur within 2-3 days of planting. Before it was spread out 2-5 days. Seems small but really helps with consistency of development over time. Again, only useful for colder areas. Get one with a thermostat so you don't have to guess and cause some sort of rootzone rot with wrong temperature. One of my seedling pots is seedless and has the thermostate probe buried in it. I put it in the likely coolest spot and set to low-end of recommendations (76F). This ensure the coldest areas of heat mat are still getting to 76F and the others are probably a coupel degrees warmer.