My two cents...
I believe that sometimes this is just a matter of comfort and preference by the designer but it can have impact on the report results or design possibilities due to the order that the data and is read and processed by crystal.
Brian does a good job of explaining this in his book so I recommend that you check that out to really get a handle on it.
Basically, for simpler reports you geenrally won't see much of a difference but the more complex the report the more impact it can have. How you choose to accomplish a process may allow or prevent you from displaying data in the way you want or using the results further down the process of the report.
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