I don't know. I don't buy into the flex crap. Seriously? These calipers "won" LeMans, Targa Florio, Nürburgring, Sebring, Road Atlanta... they literally won the first "World Cup" for Porsche and todays Internet Racers (our equivilant to an armchair quarterback) can't make a lap around Willow Springs without complaining about "flex"??
They even bolt on the uber-heavey A-Caliper and Wide A-Calipers (heaviest caliper "ever" made for a 911) as a "resolution"?
I think the floorboard flexes more than anything which is why I welded on Chris's crossbar brace:
I've had both styles back to back on my 911 and a ) didn't notice flex and b ) didn't notice a difference. I changed to the later style because my lifestyle (building calipers) afforded me the opportunity, and, my car is an RS tribute which should have the later style. My 914-6/GT project will be running the 908 style with an additional 3mm shaved off the tops to make them flex even more!
So... off soapbox but; I think you get my drift.
They switched in 1972.8-ish to the later style. It is marked by an "earlier" style nose that first showed up in the 910 calipers of 1966-67. If the caliper were to flex I would imagine the space above the rotor gap would be the culprit (imagine a clam shell opening and closing). That would blow out the theory that the nose was fortified for that reason but... never say never.