The ... = {} syntax is more compact, more readable and less error-prone.
Noncompliant code example
Module Module1
Sub Main()
Dim foo(1) As String ' Noncompliant
foo(0) = "foo"
foo(1) = "bar"
End Sub
End Module
Compliant solution
Module Module1
Sub Main()
Dim foo = {"foo", "bar"} ' Compliant
End Sub
End Module
