The cone of a subwoofer has a weight to it.. and by putting the subwoofer in a downfiring position there should always be a potential "sag" to the driver.
This may not make a noticeable difference, but the difference is there and can probably be measured.
Thus.. a FF subwoofer will have less sag than a DF making it "potentially" better. I'd classify this reasoning under psychoacoustics though. hehe
Oh, and FF means more potential for positioning in a room because you can have the driver face in different directions, or face against a wall for more "wall" loading.
BTW, I have 2 downfiring tempests in my HT.. Works plenty well for me.
Hmmm I wonder if a DF sub is more stable though.. cause a FF sub could create more of a "rocking" motion than trying to lift the sub off the ground. oh well... heh
On the other hand, I've seen people worry about asymetric loading on the driver from being front firing. The down-firing always has the constant draw-down over the entire area of the woofer; the front firing has that same draw-down - but pulling it off-axis from the direction it's supposed to travel.