Sebaceous glands. Neither treatment is specific for sebaceous glands. A co2 resurfacing laser (or dermabrasion) can destroy the tops of the glands, but is an aggressive treatment. Individual glands can be shaved flat for cosmetic purposes. Accutane therapy will shrink sebaceous glands but needs to be carefully monitored by your dermatologist with blood tests.
Let your dermatology. Advise you, which is best for you.