My cousin have tested it and Exhaust as more benefits, the CPU would run a little hotter (5-6C more for a 3770k at 4.6ghz 1.3V) but the GPU will still exhaust hot air and in is testing, the GPU temps raise by about 15C as hot air was now trapped in the case and can't exhaust by the front exhaust (he reversed the air flow totally and that don't work at all, heat still raise)
FYI: he's using an Obsidian 650D with Noctua NF-F12 fans everywhere with an H100 (not I)