It depends on where and how you want to trade. Mainland (licensed through the Department of Economy and Tourism) lets you serve the local market and operate dine-in across Dubai; free-zone structures suit some delivery-only and ownership setups. The right answer follows your concept and customer, not the other way around — confirm the current rules with the relevant authority for your case.
From How to Open a Restaurant in Dubai: The Operator's Step-by-Step Guide — the full reading, with the method behind this answer.