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The set-ups themselves tend to be easier, and aren't particularly rewarding to complete, whereas the finale is the real attraction. Heists are broken down into set-up missions and the finale. They will follow you across your GTA Online career, becoming available early on while staying relevant and important even once you've unlocked everything and own a bunch of high-end items.
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If you're saving up for something big, chances are you'll do Heists. Heists require teamwork, coordination and skill, and completing them successfully will reward you accordingly. They are the game's stand-in for end-content, being among the most difficult and most lucrative activities you can do. Heists are an important element of Grand Theft Auto Online, and possibly one of the most integral parts of progression in the game.
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