But if your spoke tension is rim strength limited, and you're able to put 14% more tension on the 24 spokes that would give you more margin against spokes going slack under torque, and make that the better choice.
I doubt rim tension budgets really are constant though. It has to be harder for a rim to withstand more concentrated forces, so you'll get less than 14% more tension with the reduction in spoke count, making the whole thing more of a toss-up.
But if your spoke tension is rim strength limited, and you're able to put 14% more tension on the 24 spokes that would give you more margin against spokes going slack under torque, and make that the better choice.
I doubt rim tension budgets really are constant though. It has to be harder for a rim to withstand more concentrated forces, so you'll get less than 14% more tension with the reduction in spoke count, making the whole thing more of a toss-up.