I'm actually really interested in hearing anyone else's thoughts on this. In my opinion, there is no advantage.
On another note, if you spend a lot of time during your start-up years (say the first three) on stuff like this you are likely doing something wrong. That sort of number wizardry only pays off when the amount of turnover starts to be significant enough to look at what you're going to do with the excess money. Hardly any start-up finds itself in such a luxurious position.