if we take *last as a pointer pointing to the last node of the list then we can point to the start node in o(1) by
Node *start=last->next;
and can do any thing that we can doing using the start as a pointer ,that's simple
so its your choice but we can achieve it using one pointer only
but i will suggest u to use last, because insertion at beginning and deletion at the beginning will cost u o(n) if u use start
because u will have to traverse all the list to find the last node so that after the insertion or the deletion option u can update the links.