Every project has a target price point. If your development is in the premium end of the market, you may want to use a premium dark chocolate as a coating for your inclusion.
If your product is targeting the everyday end of the market, you may want to use a compound milk coating to suit the market.
Ingredient choice, processing complexity and order volumes all impact price points of finished inclusions.
Targeting the right solution means including the price point considerations too.
The Chain Information Model: A Systematic Approach for Food Product Development: https://edepot.wur.nl/121698
Creating a Food Product Design Brief: https://nzifst.org.nz/resources/creatingnewfoods/product_concepts6.htm