halocline
Contributor
Holding vertical head down would put the 2nd stage reg approx. 12 inches or more below the lungs........ie: higher volume of ambient air of approx .89psi or more. This would make for extremely easy breathing.
Vertical head up position, would place the lungs in reverse of the previous sentence. The lungs would be receiving almost 1 psi less in ambient volume and working harder to suck in the necessary air. (I've done this in the extreme conditions noted as constant and I felt I was over breathing my reg; very scarry. Because of this incident, I re-researched this issue and retaught myself and my son about this.)
This is simply not the case with my singlehose regulators, both conventional (109/G250) and coaxial (D300). Vertical in the water, head up or head down, the regulator breathes more or less the same. This also represents, as you say, the most extreme difference in regulator/lung depth. This is why I am convinced that the depth of lungs to regulator is not the primary factor in the sensation of increased breathing resistance based on position. It's when the diver is facing up that the big increase in resistance takes place. It doesn't matter if the diver is vertical, looking straight up with the head tilted back, or horizontal, chest to the surface. The difference here is that the mouthpiece is deeper than the ambient air source.
Luis has commented before that he feels that our inner ear is where we sense the pressure change, and as such, it's the depth of inner ear to regulator that is the determining factor. If this is in fact true, it would explain the behavior of single hose regs.
With double hose regs the effect is much more dramatic. Mouthpiece shallower= freeflow, mouthpiece deeper= far greater inhalation resistance. Since you're heavily involved in dh regs, I'm sure you are very familiar with this.
When someone comes up with a believable, simple explanation that counters these easily observable behaviors, I'll be happy to jump on board.