Graph Neural Networks (GNNs) have emerged as a promising approach for ``learning to branch'' in Mixed-Integer Linear Programming (MILP). While standard Message-Passing GNNs (MPNNs) are efficient, they theoretically lack the expressive power to fully represent MILP structures. Conversely, higher-order GNNs (like 2-FGNNs) are expressive but computationally prohibitive. In this work, we investigate Subgraph GNNs as a theoretical middle ground. Crucially, while previous work [Chen et al., 2025] demonstrated that GNNs with 3-WL expressive power can approximate Strong Branching, we prove a sharper result: node-anchored Subgraph GNNs whose expressive power is strictly lower than 3-WL [Zhang et al., 2023] are sufficient to approximate Strong Branching scores. However, our extensive empirical evaluation on four benchmark datasets reveals a stark contrast between theory and practice. While node-anchored Subgraph GNNs theoretically offer superior branching decisions, their $O(n)$ complexity overhead results in significant memory bottlenecks and slower solving times than MPNNs and heuristics. Our results indicate that for MILP branching, the computational cost of expressive GNNs currently outweighs their gains in decision quality, suggesting that future research must focus on efficiency-preserving expressivity.