Are there any guidelines regarding this or very heavy reasons to pick one or the other or are they freely exchangeable?
thanks
They are freely exchangeable. If one is posting in the US, 23.98 will avoid a lot of headaches because it's usually what's presumed to be used. Anyone making a DCP will in the course of making that DCP pull the sound rate up and play the images at 24fps because that's required by the DCI spec. That is a common operation and not problematic in the least. Same goes for film prints, the sound will be pulled up on request in the course of making the optical tracks. Europe tends to use "hard 24," but in the US, that is not the case.
Not to mention that video deliverables - which are still always required - will need to be at 23.98 anyway.