my understanding is that if done properly,, they both can give great performance
the tiller has to match the front view profile,,
wide to thin,, more circular,,
parallel,, more elliptical,,
if you try to make a pyramid bow with elliptical tiller it won't work well, it will be whip tillered and won't stress the limb evenly, taking set in the wrong places
if you try to make a parallel limb ,, circular,, it will take too much set at the fades and have too much mass in the outer limbs and not shoot well or break,,
its hard to explain,, it is about a whole chapter in a book,,