Is it okay to choose !== ul or would e.target.tagName === 'LI' be the best option?

I paused the video to try to figure out how I would select the li inside the ul to make them uppercase/lowercase without using the for loop. It took me quite a long time but felt great having managed to do it! Then I watched the video and he did it differently, same result but different.

Here is my code:

const ul = document.querySelector('ul');


  ul.addEventListener('mouseover', (e) => {

    if (e.target !== ul) {
      e.target.textContent = e.target.textContent.toUpperCase();
    }
  });

  ul.addEventListener('mouseout', (e) => {
     if (e.target !== ul) {
      e.target.textContent = e.target.textContent.toLowerCase();
    }
  });

My question is, does it matter that I've used !== ul or should I be using the .tagName instead (i didn't even think about that unfortunately).

Thank you.