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One argument with going with firstname lastname for the author field is that is the format returned by most metadata sources, so going with that means less manual intervention is likely to be needed after downloading metadata. I go with the default of lastname, firstname for the author_sort field as I am used to books being sorted by the authors last name.
Which field you use when exporting books or sending them to a device depends on both user preferences and also the way that the device in question handles authors. Calibre allows you to set it up to whatever behaviour you want.
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