You will not be able to tell any difference between the two....You can vary the drip count by changing the pressure of hand pumping or even the temperature of the fuel can vary the count...both are so close that either will do..... Lots of information and heated debate on this topic...I could not tell the difference from 22 btdc up to about 27 btdc (performance wise)....on my 240D and 300D......But like the very experienced previous post said....If you set it by the book.... you can say that it is set to spec and be comfortable with that fact....
Mine seemed to get the most power at about 26 btdc....and that is what it peaked out at using the millivolt glowplug method...
Mine would start and run anywhere from 18 degrees all the way up to 28 degrees...the sweet spot seemed at about 26....both cars...

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1978 Yellow 300D (The Mustard Toad)
1980 Blue 240D (The Iron Toad)
1989 Grey Mitsu.4WD Mighty Max Pickup (Needs a Diesel transplant bad)

(Open the pod bay doors HAL)