For me, the main difference I had in mind would be that if you reset the chain, you have to mine the funding transaction a second time, whereas if you do a reorg you can keep the block that included the funding tx, and be a little bit more sure that you don’t accidentally change the funding tx as part of the reset. If you accidently change the coinbase txs when reorging you’ll also change the funding tx (which presumably spends some coinbase), and the spends of that funding tx, all of which make for poor test cases if (as in lightning) your contract is meant to be able to be spent in multiple ways.