Unlike regular season sudden death, the playoffs allow for both teams to get a chance to score. This changes the tactics of overtime. I think a defensive oriented team would prefer to kick off. Try to hold the other team to no score and win with a field goal. Whereas an offensive oriented team doesn't really care. They believe they can score at any time from anywhere so even if their team gives up points, it means the offense can do it's thing. I think it favors an offensive oriented team.