There are 2 answers to this, depending on the hardware.
1. If the hardware is (a) a mini ecig or (b) an RDA, there is a huge difference.
With minis a D2L often doesn't work as the airflow is so tiny that nothing much goes through. The best way to use them is very long M2L pulls. Several clinical trials couldn't measure any nicotine at all in some people using minis like cigarettes (and probably with many using D2L pulls).
In contrast a good RDA can deliver a monster amount of nic, using a D2L repeater inhale. Many people go right down to 3mg nic when cloud chasing with an RBA, when they would use 18mg or even higher in other heads.
(I vape 36mg normally, have done for 5 or 6 years, but it's a fraction of that in an RBA.)
2. If the hardware used is a regular non-rebuildable type such as a clearo, the nicotine delivery is not as efficient as an RBA and the volume inhaled tends to be lower. It's difficult to do full lung inhales with this gear as it takes so long due to the restricted airflow. As a result there isn't much difference between the effect of M2L or D2L (mouth to lung or direct to lung) @ 18mg strength or whatever. Whichever way that you get the most vapor volume will deliver the most nic, and there won't be a massive difference between trying to maximise it with long M2Ls or big D2Ls.
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odd stuff
M2L = mouth to lung - pull the vapor into the mouth first by sucking with the cheeks, wait, then inhale the vapor in the mouth down into the lungs deeply (some prefer shallow)
D2L = direct to lung - pull the vapor straight into the lungs by using the diaphragm/chest
By the way, people smoke cigarettes both ways - a straw poll here gave about half for each method.
It used to be the case, with older gear, that it was said the aerosol particle size in vapor was too large to travel as deep into the lungs as cigarette smoke, so less nicotine was delivered to the lungs. But as the gear changed, this distinction has probably disappeared. An RBA can certainly deliver as much nicotine as the strongest cigarette (if not more) and just as fast.
No one has got into this yet, but I have a strong feeling that the mouth/nose area is good at absorbing nicotine; the upper respiratory tract (windpipe, pipe fork to the 2 lungs, upper lungs, shallow inhale area) is poor at absorbing nicotine; and the 'deep' lungs (main lung area, inhaling deep into the far recesses) is good at absorbing nicotine. So methods that work the 3 areas will have a different nic absorption profile.