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Hi Arabella,
This is a good question!
Both processes will remove the object from the focus order. However, it's important to note that objects from the Slide Master cannot be removed from the focus order window as the Delete button is turned off. You must go to the Slide Master, right-click the object, and untick the "Object is visible to accessibility tools" option.
To answer your question, Option (B) is preferred for Slide Master objects. Please see the screenshots below for reference.
Please don't hesitate to reach out if you have additional questions.