If you mean they subscription lists don't overlap at all, that is, the first symbol in a controller tag item path, or the first symbol after the program folder, then no, no advantage either way.
But keep in mind that the top level tag is the core unit of optimization, so elements of arrays or UDTs underneath a top level tag can be read together at high efficiency by single polling server. Even if you aren't overlapping at the leaf items, if you are overlapping at top level tags, you should consider using a single polling server.
But do also note this topic:
(Many links to follow from that, too.)