As mentioned above, there's quite an impressive engineering on both, front & down firing subs. Most probably, the difference is minimal.
My own example: I've been using a 12" JBL down firing sub (PB-12) for several years and I was happy with it. Quite recently, I've upgraded to a 10" front firing sub (SVS - PB10-ISD). What a different world!!!
Obviously, the bass quality improved a lot now in all aspects, but let me tell you that I feel like not being a fair comparison at all.
As everybody knows, SVS woofers are far, far better than JBL's.
Perhaps a fair comparison would be, let's say, an SVS front firing against an HSU down firing sub though (just to mention it, as it could also be Velodyne, Polk, Klipsch, Axiom, etc...).
Hope this helps.
Cheers / Avliner.