How do I set the CAA Record

app.layer0.co Let’s Encrypt TLS configuration seems to indicate that the CAA record should be set with
tag: "issue", flags: "0", value: letsencrypt.org

as you can see here:

However, Google indicates that it should be set to 0 issue letsencrypt.org as you can see here:
Screen Shot 2021-12-23 at 3.32.44 PM
from Resource record types - Google Domains Help

Which is it? Does it matter?

Here’s how I’ve done it for my website “rishi.app” on Google Domains.

I think both refer to the same thing, it’s how the format of CAA in a string looks like.