BOTH AND? ” Who’s correct? It’s possible–in fact, it’s likely–that both groups are. It depends on what is meant by the word “functional.” The explanation seems to be that, while some 80 percent of our DNA is doing stuff, less than 10 percent of it is doing such important stuff that natural selection has preserved it largely intact in the mammal line for 100 million years. (Anatomically modern humans — that’s all 7 billion of us, the last Homo standing — have only been around for a couple of hundred thousand years.)”
https://www.geneticliteracyproject.org/2014/08/05/how-much-of-human-dna-is-doing-something/