The Ben Franklin sales technique is when you give the prospect arguments for and arguments against buying your product, service, or solution. The drawbacks for a seller mainly center around taxes.There is a real disadvantage the seller in not being able to set up a new depreciable base based on the new purchase price you are paying for the business. Advantages for the Buyer. This article highlights the advantages and disadvantages of each. Advantages of an Asset Sale. In 99 out of 100 transactions, a buyer is going to prefer to acquire a target's assets. Stock sales and asset sales each have advantages and implications for both the buyer and the seller. In an asset sale, the seller may face double taxation. Intangible assets may be subject to capital gains tax.