there are too many varying factors involved to make a claim of one better then the other.
In general, sub ohm will give you a warmer denser vape, which can increase flavor, but factors like air flow and shape/size of the chamber also make big differences in flavor, as well as coil placement in relation to airflow (closer to airflow, more flavor, more "cloud"....farther from airflow, more throat hit).
Amount of power can make a big difference as well.....I have gotten some of my biggest cloud production off of coils over 1 ohm, using large diameter wire and lots of wattage.
Then, you have
tanks like the kabuki, using 1.8 ohm nautilus coils...and producing some of the best flavor to be had.
sub ohming is the most useful on a mech, as that is the only way to increase wattage.
But on a regulated device, larger coils, with more coil surface in contact with the wick can greatly increase both flavor and vapor production.