Data composition schema condition

I could make two different queries fro the report:
include condition to virtual table

or just use a filter in data composition schema for filtering Empresa.

The first option should work faster, but it have a problem if the Empresa parameter is not defined - the query ended with an error. The second one is more versatile and give us more options. Are there any optimizations which make use of second method as effective as the first one. And how is recommendable?

Virtual table parameters will work faster. To optimize your report you should set it when work with large amount of data. If the data is not that large you can use more versalite mechanisms to provide more flexibility.