To oversimplify things a bit, binoculars are two scopes attached to each other!!
Binoculars are much more comfortable to use, especially for extended periods of time, since both eyes are being used. I don’t believe there’s any substantial benefit to them beyond that.
My understanding is that resolution increases as aperature increases. Thus a 60mm scope and a 60mm pair of binoculars should be the same.
IMHO, for looking at bullet holes at 200 yards (especially if you’ve got a black bullseye and/or you’re looking at .223 holes) a spotting scope is the only way to go.
I suspect one of those humongous tripod-mounted large-aperature binoculars like the military uses would also work, but they’re very bulky and horrendously expensive.