The watts are identical so both examples produce the exact same amount of heat (BTU's). If you were able to build the coils identical to each other, same gauge, same number of wraps and the only difference is resistance the BTU's would be identical. The higher voltage draws less amps so would be more efficient.
I think you misread something. The builds can't be identical and have ones resistance come out to .25 and the other one come out to 3.0 ohms. Like I stated in an earlier post, the only differences are the amperage draw and the length of kanthal or I suppose gauge of kanthal would work too.