Final answer:
Microsoft recommends the use of managed disks for new VMs due to their improved scalability, management, and security features over unmanaged disks. Managed disks simplify disk management by automating the handling of storage accounts and offer integration with Availability Sets, Azure Backup, and Azure Site Recovery services.
Step-by-step explanation:
Microsoft recommends that you use managed disks for new Virtual Machines (VMs). Managed disks are an abstraction over page blobs, blob containers, and Azure Storage accounts which simplifies disk management for Azure IaaS VMs. Managed disks handle storage accounts in the background, provide scalability, improved management, and security features over unmanaged disks. When you use managed disks, you do not have to worry about creating storage accounts or about hitting IOPS limits.
One significant benefit of managed disks is that they are designed to work with Availability Sets, ensuring that the disks of VMs in an Availability Set are sufficiently isolated to prevent single points of failure. Managed disks also support Azure Backup and Azure Site Recovery services to provide straightforward backup and disaster recovery solutions.