Actually, the crossection of the core has a smaller area from the side than from the top so there are actually fewer tubes, though they are longer. The differerence between the two has a lot more to do with the efficiency of the radiator and eliminating "short circuiting". This occurs since the water enters and exits the down flow radiator on the same side, there is a tendancy for half of the radiator to operate at a low efficiency.
Have a great day,
Dan