One of the design considerations should be who is expected to deal with a tripped GFCI. If it is easy to access the panel to reset a tripped GFCI, then either approach is fine. But if anyone can come up and plug in, and the GFCI is tripped, it is much easier to reset at the receptacle. Joe blow is probably not going to hunt around for some panelboard. Perhaps he'll just cruise the parking lot trying each outlet until he finds one that works. If no one reports a tripped GFCI, it could be out for weeks.
Having visual indication of power at a station for a block heater is a good thing (lighted cord end, pilot light). The poster mentioning that GFCI receptacles may not hold up in the cold is an interesting observation, and may be more important that ease of reset.