You can use either the interface or the next hop command. Some time, it is configured with both so it guarantees that the traffic always goes through that interface (in this case s0/0) and not any other interface.
You can read the next from a Cisco link that explains the usage of the next hop ip and/or physical interface to static routes.
"Specifying a numerical next hop on a directly connected interface prevents the router from performing ARP or each destination address. However, if the interface with the next hop goes down and the numerical next hop is reachable through a recursive route, you should specify both the next hop IP address and the interface through which the next hop should be found. For example, ip route 0.0.0.0 0.0.0.0 Serial 3/3 192.168.20.1."
Regarding the ARP for each destination and high CPU referred to the doc, you should take into consideration that with ip cef, the MAC and destination interface exist to the CEF adjacency table and can be found with just a lookup to the table (assuming that the ip cef is enabled to the router).
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