Pages or categories (categories) in WordPress for SEO?

Question

Search Engine Optimization

Good day!
It is planned to develop a website for a legal agency.
An example of a hierarchy of services:
- Services
-- For individuals
----- Administrative disputes
---------- Preparation of documents
-- For legal entities
----- Administrative disputes
-------- -- Preparation of documents
How to properly implement the structure from the point of view of SEO:
Option 1. Ordinary pages without hierarchy. those. page "Services" with text, pictures and a link to the internal page "Administrative disputes", also text and a link to "Document preparation".
Cons I see:
- direct url, no hierarchy
Pros I see:
- free styling: text, images, design of links for other pages.
Option 2. Implement headings (categories). those. the heading "Services", then the child heading "Administrative disputes", then the entry (single.php) - "Document preparation".
Cons that I see:
- Difficulty in styling (only description of parent and child categories)
Pluses that I see:
- URL hierarchy, respectively, and breadcrumbs
How I would like to arrange the pages:
Go to the page / heading "Services": text, list of links ( to the full depth) with icons/pictures and a brief description.
We go to the page / heading "Administrative disputes": text, a list of links (to the full depth) with icons / pictures and a brief description.
We go to the page/heading "Document preparation": only text, no internal links.
It seems like I want to implement it through the headings, but I am confused by the limited description of the headings and the design of internal pages. Also, it is not clear whether the presence of open pages with pieces of information will affect SEO (if you display a link with a short description on internal pages).
Sorry for the confusion.
What would you choose (if possible, with comments)?

Answer 1

Make structure with hierarchy. But especially popular services can be displayed on the main page or in a drop-down list, so to speak, out of turn.
Do not limit yourself to the possibilities of vp, you first of all need to make a high-quality website, and vp is easy to add. The cons that you describe for the second option are the difficulties that are worth the effort.