The only plausible explanation I can come up with, is that boosting is more efficient than bucking.
Buck-boost converter
This assumes that the atomizer current is identical to the battery current. That would be correct for a mech mod, but in a regulated mod it is not the case.
50 W at 1 Ohm is 7,07 V.
50 W at 0.5 Ohm is 5 V.
So with a mech mod, in order to run this experiment you'd need two different battery setups, or two different charge states to begin with. So the experiment wouldn't even make sense, it would be apples vs. oragnes. For a more thourough explanation, visit my battery calculator and click the "How it works" link at the bottom left.
Your battery calculator confirms it, if a VW regulated mod is set to 50 watts, the battery will have to produce around 50 watts, regardless of atomizer resistance. So atomizer resistance shouldn't have any significant impact on battery life when using a regulated VW mod. That said, most people run more power to lower ohm builds. If the wattage adjustment on the mod is increased then it will drain the battery faster because the user increased the output wattage, and therefore increased the current drawn from the battery, not because of the atomizer resistance.