Never seen one at a coin show being sold based on having one reverse or the other, so I'm guessing there is zero premium for either. If there were a premium, they would be attributed and sold like the two doubled die obverse varieties of the 1909 VDB. What is the difference between the two reverses and are there only these two???
Illini420 According to Variety Vista it's a shallow vs. deep cut "N" in United. They list only two reverses for the v.d.b.'s. http://www.varietyvista.com/Lincoln%20Cent%20Wheat%20RDV%20Changes.htm
As long as it's been known...and without any body making a fuss over them...probably doesn't mean much except to those who are really picky....
Illini420. Thanks. If nothing else, this shows us that if we ever come across a roll that has a v.d.b. on the end, we can definitely rule it out as an S v.d.b. if it has the deep cut "N".