B:@testSetupinserts data once and shares it across all test methods in the class, saving system resources.
D:@isTest(SeeAllData=true)is incompatible with@testSetupdue to their differing purposes for managing test data.
[Reference:@testSetup Annotation, Incorrect Options:, A:Records can be updated in individual test methods., C:@testSetupdoes not execute repeatedly; it runs once per class., , ]
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