It's actually rather complicated...
The serum profiles differ greatly if you swallow them or do them sublingually. Sublingually, you will get a faster rise in concentration, higher peak and faster drop than if you had swallowed the pills. Depending on how saturated the e-receptors are, it could be beneficial to take them twice a day. I'm on a rather high dosage and my doctor who is a MtF has me split my dosage and added a mid day dosage. So if you are taking a once daily dose, you are getting some pretty wild fluctuations in e levels every 24 hours. There are advantages to having a high peak level every day and there are advantages to having a lower but more stable level.