If you are counting pennies, see #7 above. MMBT3904 is <$0.02 in quantity. With a MOSFET, you will not need the current limiting, series resistor which goes from the control signal to the BJT base. However, check your "off" control signal and make sure it is always low enough to keep the MOSFET turned off under all conditions. The voltage drop of the BJT vs MOSFET is probably swamped by the LED and current limit resistor drops. Probably not important.
I think we are getting to the point where it is necessary to know more about the overall circuit before anything is a "clear winner". What is the source of the control signal? What is the LED type and the voltage source, etc.? How important are pennies of savings? Are there other parts of the circuitry which need a similar part? Is it possible or desirable to reduce the number of items in the Bill Of Materials, etc.?