With the Change Reviewer option in a review item, you can change the reviewer and add a comment. in theory you can delegate it with some information or question and the new reviewer can delegate it back with additional information or the answer to the question in the comment field.
With an approval you can reassign it to somebody else, but you cannot add a comment to have the same flow as with change reviewer in review items.
It would be very handy to have this also added in reassign an approval or to make it possible to customize the reassign approval and change reviewer screens. Either way it is important that the delegation steps with comments remain visible and auditable.