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Logically, resource utilization should be the same for the same logical function, but that depends on the implementation. When dealing with TCAM programming, you're getting into some very deep technical issues, much of which is proprietary.
About the best you might be able to ascertain, is for platforms that show TCAM utilization, you can try formatting ACLs, differently, and see if TCAM utilization varies. Again, I wouldn't expect it to, for the same function, but even if it did, it's unlikely Cisco will "officially" consider it an issue, as long as the functional results are correct (unless the TCAM utilization is very much different).
Usually, it's best to avoid worrying about such considerations, i.e. how to write a config to obtain an optimal TCAM implementation, as its difficult to maintain and is subject to change with a vendor change.
