If both are made from the same exact material, (polyfill), in reality they both will do the same thing...
My preferance for stuffing boxed style subs, is usually loose bag fill.
This Sony-40 modification hase been covered many many times. If or when you can get at the search fuction, all the Sony sub stuffing info you could want should be available for your reading.
Most Sony owners speak of a positive sound difference with the stuffing modification.
My first sub was a Sony and the polyfill helped tighten the boomy sound at least by 50%. As inexpensive as this is, I am surprised that Sony doesn't already include polyfil in their sub! I used the sheet however but I'm sure both work just fine. Rick
Check this thread to see the effect of polyfil/spikes on my SA-WM40. I feel that it sounds much louder and better with the spiked feet and polyfil. I used the loose bag of stuffing, but I'm sure it doesn't matter.