SRCINFO has a more stable format than PKGBUILD as it is a simple key/value format generated by the user. It contains the same metadata the PKGBUILD contains. (*) For example, compare:
https://aur.archlinux.org/cgit/aur.git/tree/PKGBUILD?h=aws-cli-git
to
https://aur.archlinux.org/cgit/aur.git/tree/.SRCINFO?h=aws-cli-git
(*) The SRCINFO has to be explicitely generated by the maintainer, but this shouldn't be a problem since the AUR warns explicitely on this when pushing changes.