Ahhh Haaaa the eternal question !! In perfect conditions where the wind is from exactly the same direction and there is no current, it doesn’t make any difference, except for the speed lost during an individual tack. But ! if you are on one of the three long ones and the wind direction changes, even slightly, you may have put yourself much farther away, or much closer, depending on the direction of the shift (lifted or headed) and where you are along the tack. Generally, that is why racers don’t get a long way away from the rhumb line during tacks to the weather mark in an area where the wind is known to be shifty. This is one that requires some reading and thinking.. and drawing diagrams to visualize .. The Course Made Good (CMG) function in most GPS units can help immensely in solving this one while sailing.