You're going to have to explain what you mean by "breaths harder." If you are talking about inhalation resistance, the difference would be the water pressure difference between your lung position and the diaphragm. But if you are talking about exhalation resistance, then the relative position of the diaphragm to the exhaust would have an impact. You apparently are fairly sensitive to small changes, as this would be the difference of about 1-2 inches. That would be noticable, at 0.445 psi/foot, or 0.037 psi/inch in salt water. If you look straight up, then with a regulator with a separate, lower exhaust would breathe about 2 inches harder on exhalation than when you tilt your head and get the exhaust at the same level as the diaphragm. If the reg is fine-tuned, and you go head-down with the exhaust higher than the reg's diaphragm, then it will (or should) leak a bit, as the exhaust is over an inch above the diaphragm, and some regs now have an inhalation resistance of less than 1/2 inch of water pressure.
The older regulators, with larger profiles, had a more pronounced difference between the exhaust T and the diaphragm, so this would be more noticable with them than with the miniaturized regs, or regs with a design such as Posiedon uses where the exhaust is in the diaphragm. Some of these older regs had the box tilted in relation to the mouthpiece, so that the exhaust was more in line with the diaphragm in a normal swimming position. The older ScubaPro A.I.R. I and Pilot regulators also incorporated the exhaust in the diaphragm (actually, the diaphragm is the exhaust in these regs), and so had no differential, but still could leak air due to the huge size of the exhaust (diaphragm).
So you do have a good point; does this make sense to you?
SeaRat