It is the same for all points of sail, and all wind and sea conditions.
On the Taipan I found that this is not the case.
Two examples. If I have to get to a bouy but cut the layline a little low than I walk forward and push the bows in. This gives me a few degrees extra pointing against a penalty of lower speed. However this is still very much the optimal attittude for that situation as sailing low and tacking twice will take longer. Guys this really only works when you are relatively close to the bouy.
Otherwise I find that riding the Taipan on its sterns help keep speed up in a rought seastate. Certainly not an optimial attitude according to Darryls rule of thumb but faster nevertheless. Other factors apparently make it so.
My point is that different circumstance will favour different optimal attitudes sometimes even ones that would clearly be considered inferiour in other straight line situations.
Wouter