No.

There are some, including myself, that believe that the elbows out spokes are slightly more fatigue resistant, but the operative word here is slightly, and maybe should be very slightly. Most Americans build rear wheels with the pulling spokes elbows in, while most European and I build them elbows out.

The same operative logic would apply to a front disc wheel, but backward because it's the brake, not driving forces at issue.

But again, it's minor and doesn't warrant debate or obsessing over.

In the case of the rear, if it made a difference, would you build based on driving or stopping force considerations.