Hey Gerald,
I can't answer this with a mathematical equation but as it was explained to me years ago, in a perfect world it wouldn't make a difference. But of course it is far from perfect and an imaging train, at least mine, is not perfectly centered so the results are going to be different. Considering that I have a camera (STL-11002M, filter wheel (FW10), maybe a AO-L, rotator (Pyxis 3"), and spacers connected to the rear cell of my 12.5" RC (OGS), if any one of those is slightly off center then the rotation would also be off center. Take for example centered, taking an exposure rotating the camera 360 degrees would result in a centered star not moving which would be great. Now take that same image in a system that isn't perfectly centered and that star becomes a moving target that if traced out would slowly move off center during rotation.
I took my master east flat and calibrated it using no dark or bias but did use my master west flat. The results are below. Now if I subtract my Master East from the Master East of course I get a clear image but not so using the master west.