Notation: Denote $T_{h} = \left\{K\right\}$ to be a face-conforming triangulation of a domain $\Omega$ such that $K_{i} \cap K_{j} = \emptyset$ for $i \neq j.$ Additionally, denote $\mathcal{V}_{h} = \left\{v \in L^{2}(\Omega) : v\big\lvert_{K} \in \mathcal{P}^{k}, K \in T_{h} \right\}$ to be a space of discontinuous test functions.
For a cell-based formulation, we loop over the faces associated to an element $K \in T_{h}$, i.e., $$ \sum_{K \in T_{h}} \int_{\partial K} \widehat{f}(u^{-},u^{+},\mathbf{n}) v = \sum_{K \in T_{h}} \left[\sum_{e \in \partial K} \int_{e} \widehat{f}(u^{-},u^{+},\mathbf{n}) v \right], \forall v \in \mathcal{V}_{h} $$
for a face-based formulation, we loop over interfaces $\Gamma$, where $\Gamma = \partial K^{-} \cap \partial K^{+}$,
$$ \langle \widehat{f}, [v] \rangle_{\Gamma} = \int_{\Gamma} \widehat{f}(u^{-},u^{+},\mathbf{n}) \cdot \left[v\right], \forall v \in \mathcal{V}_{h} $$
From the point of view of computational efficiency, is there an advantage between either formulation?