the example as given does not accumulate, so that is what i worked with.
find -exec command '{}' '+'
accumulates file arguments too. the only advantage of xargs is that you can tell it how many arguments to accumulate,̶ ̶t̶h̶e̶ ̶d̶o̶w̶n̶s̶i̶d̶e̶ ̶o̶f̶ ̶x̶a̶r̶g̶s̶ ̶i̶s̶ ̶t̶h̶a̶t̶ ̶y̶o̶u̶ ̶h̶a̶v̶e̶ ̶t̶o̶ ̶s̶p̶e̶c̶i̶f̶y̶ ̶t̶h̶e̶ ̶n̶u̶m̶b̶e̶r̶,̶ ̶w̶h̶e̶r̶e̶a̶s̶ ̶f̶i̶n̶d̶ ̶j̶u̶s̶t̶ ̶f̶i̶t̶s̶ ̶a̶s̶ ̶m̶a̶n̶y̶ ̶a̶s̶ ̶i̶t̶ ̶c̶a̶n̶.̶xargs will fit as many as it can in 128 KiB or the system limit, which is smaller, so in practice, it's almost always pretty similar default packing
The problem with find is that you can't specify the maximum tolerated command line lengths, and find hasn't historically been very smart about it (it just had a compiled-in value). Apparently this is fixed in GNU find, but for older systems and other platforms that may still be an issue.
Another feature missing in find that xargs has is the maximum processes to start at a time. find will run the commands in sequence, but in many situations you really want to run a bunch in parallel.