With respect to taxation, multi-asset ETFs such as %75 bonds + %25 equity are better compared to a %100 bond ETFs?

In here, it is claimed that

Less than 100% of gains may be taxed. There is a partial exemption (i.e. Teilfreistellung), which causes only part of the gains (e.g., 70%) to be taxed. This exemption exists to compensate investors for dividend leakage in level 1 taxation. The percentage of the exemption varies depending on the assets the fund invests in:

Funds with at least 25% equity -> 15% exemption (i.e. only 85% of the gains are taxed)
Funds with at least 51% equity -> 30% exemption
Real estate funds -> 60% exemption
Foreign real estate funds -> 80% exemption

Does this means that, with respect to taxation, multi-asset ETFs such as %75 bonds + %25 equity are better compared to a %100 bond ETFs?