HillbillyGrown i will supply you the two main points of thought on this that i have come across and let you decide for yourself. Maybe an experiment
I myself am not discrediting either method and have personally only ever went from 18/6 to 12/12....
Here is Thought 1: As an indoor grower we try to mimic the plants natural environment as closely as possible. Of course we usually have very optimum conditions with added nutes and training techniques, but the photo-period should remain as natural as possible. Nowhere in nature minus the poles is there a time of darkness as long as some suggest to do 24-72 hours. So by doing this we are stressing the plant by taking it out of its natural state and depriving it of its energy source that it needs to maintain itself which is the light and all very abruptly. So some will say this is not beneficial and just flip to 12/12 and be done with it.
Here is Thought 2: By inducing a dark period of 24-72 hours before putting into 12/12, this allows the plant to store growth hormone while in the dark inactive state and then once put back into light it explodes its growth from built up hormone thus showing sex faster.
Hope this helps in anyway