Hamed,
The most reliable option would be to provide multiple IP addresses on the SIP trunk itself. If you think about it using an SRV record is reliant on DNS, so technically speaking alleviating the requirement for DNS will ultimately be more reliable. Though honestly On / Off hook status typically isn't the most worrisome feature when talking about a network outage, so honestly either way is fine.
From an ease of implementation, multiple IP addresses is the way to go for sure. Just keep in mind if you even change the CUPS server's IP addresses you have to update it here as well. Where if you used an SRV, you would only have to adjust DNS once to update it for all configurations. There's just a few trade offs like these, not necessarily sure I would consider one "better" than the other personally.
Regards,
Jason