@Bean was created to avoid coupling Spring and your business rules in compile time. It means you can reuse your business rules in other frameworks like PlayFramework or JEE.
Moreover, you have total control on how create beans, where it is not enough the default Spring instantation.
I wrote a post talking about it.
https://coderstower.com/2019/04/23/factory-methods-decoupling-ioc-container-abstraction/