Ian,
I am no expert but here are a few that I know of;
A flat top inner firebox will allow more tubes to be fitted. Apparently, the first third of the tubes length from the firebox is the most effective for transferring the heat, so the more tubes, the better the heat exchange.
The larger outer surface area of the square inner firebox will again allow more heat transfer to take place.
The disadvantage is that the flatter, squarer inner and outer firebox surfaces will need more support in the from of stays. So it could be seen as being slightly more difficult to build. Conversely, the curved surfaces of the round firebox are slightly easier to form and build.
Also, the outer firebox of the simple round topped boiler can obviously be formed using a straightforward length of tube – just cut and open out the sides.
The front firebox to barrel plate on a flat topped boiler is more difficult to form and build.
I am sure more experts will come and add or maybe even dispute what I have written but I think I have captured at least some of the pros and conns.
Phil H