When building bases a lot of players use stairs and ladders to reach elevated areas. I recently discovered that roofs are better than ladders/stairs in so many ways.
Rain damage- This ones kind of obvious but roofs don't take rain damage whereas ladders/stairs will be brought down to 50% health. The rain damage will make your builds break easier and make your builds discolored.
Corner Pieces- Roofs have corner pieces. Ladders/stairs do not. Its very niche but if your building an elevated platform you'll need to use roofs if you want to access it from a corner.
Roofs are smoother- This is the most important reason why roofs are better. Ladders/stairs have gaps in between each step. This doesn't really matter for stairs but for ladders, you wont be able to run up them. Instead you'll get stopped by a step and will have to jump up the ladder. Since roofs are smooth, you wont have this problem
I don't see any reason to use ladders/stairs unless you like the look of those more. Using roofs seems better in everyway especially for scaling steep builds or terrain.
Source: https://www.reddit.com/r/valheim/comments/zha8kh/roofsstaircasesladders/