It's a matter of whether your get more irritation from the blade on your skin (in which case starting with ATG would benefit as the shave is closer) or if you get more irritation tackling the full amount of stubble against the direction of the follicles.
I would wager most fare better with a less-efficient but kinder wtg pass and then cleaning up with a xtg and/or atg pass.
If your mileage didn't vary, we'd be boring clones
I've personally gotten BBS or near BBS shaves going only wtg with the exception of right under my lower lip where I can still feel the stubble.