is it ceating to use a mouse and key board to get an advantage

I think its annoying but not cheating

It's 100% cheating in a multiplayer game where mouse and keyboard aren't natively supported. People use it to get an advantage over those using a controller because a mouse and keyboard are more responsive, especially when it comes to games like PUBG where
you need to loot fast and never stand still. Easy to move side to side when you're just pressing A and D repeatedly while looting, not so easy when you're using a controller.

I do not think it is cheating: I see more as an option of accessibility, ease and taste.

I feel it is. Quicker and more precise movements. More hot keys and buttons. If if is competitive it should be controller vs controller or k&m vs K&M. Personally I would rather a controller. Not a fan of play K&M players in unranked matched either. Takes
some of the fun out of it for me.

Well if that's cheating, is it cheating when someone uses an Elite Controller?