Short Answer: I don't think it will make a meaningful difference in performance.
Long Answer: I assume you would need multiple instances of the first /32 /32 rule as compared to the second rule, which would increase the size of your rulebase. Normally you'd want the rulebase to be as short as possible for optimization purposes, but performance-wise this doesn't matter nearly as much as it used to due to the introduction of column-based matching in R80.10. Technically it would be best to keep your destination columns as specific as possible (especially trying to avoid using "Any" in that field), as column-based matching looks at the Destination column in the first round of matching, and can "throw out" many more non-matching rules in that first round if the Destination columns are as specific as possible, and have far fewer rules to look at during round 2 (source IP) and round 3 (destination port).
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