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I've used artboards for multiple clients here locally. For brochures, (food) menu's, (food) menu apps, other apps, and slideshow power point/keynote presentations.  I always export using "Artboard Content Only". The clients have no need for overlapping content that can only be accessed in a graphic type program like Ps, Ai, etc. I myself preserve the overlapping content in the PSD file........in case I need to edit something. For me, I see no need to export including overlapping content unless the client desires the option of editing for themselves. (Which I don't allow........that's my job!)

This is a red rectangle in an artboard....

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If I move the red rectangle say to the right, it now "extends beyond the border of the artboard"! You can't see the "overlap" but I can drag it back if I need to.

[ATTACH=full]150728[/ATTACH]

When I export the artboard above, do I want to include the content extending beyond the artboard? Yes or no? That is the difference!