What is the better way to create the WP theme?

I am starting to build a new Wordpress Theme.
I am thinking about the way to create such pages as Homepage. It should be the landing with the different sections. But what is the better way for creation - guttenberg blocks, some drag n drop plugins (don’t want to use that honestly) or something else?
What would you suggest for that?

Thank you

It’s what you are most comfortable with and how you can maximise what is created.

Buyers will often like Elementor etc. due to it’s flexibility which may impact the sales potential, (I can almost guarantee that if you do not use Elementor then there will be comments on the item asking if it is compatible) but there’s nothing to stop you just using Gutenberg or even your own solution.

I see. Thanks.
I was thinking that probably its better move away from Elementor and similar since Wordpress has Gutenberg and Block themes.
But looks like it depends on the buyer needs.