No it does NOT matter at all.
I have Apps that have been in Multi task(open) since day I bought phone almost year ago.
It hasnt effected my battery life or phone performance at all.
Its the beauty of iOS. The way Apple operates, once you hit the Home button, all Apps are paused in current state. This way Apps open but NOT being used are paused and are not using memory or battery.
I confirmed this with Genius at Apple Store.
Also, you can confirm it yourself.
Two ways:
1). An App open that uses location like Yelp.....hit Home button and watch the GPS symbol go away on top of phone.
2). You can go to, Settings, Location Services and see a list of Apps. The ones that have used your GPS location within last 24hrs will have a Grey GPS icon next to it. I haven't used Yelp in 3 weeks, no icon at all.
You can close Apps if you like, but Ive done both and this is why I currently have 29 Apps open.....3 of which have been open for almost a year.
It just doesn't matter. Enjoy Apple design. No need for Task Killers etc.
This said......it DOES depend on how you have your phone configured.
Example: Apps are paused, but if App is set to check for updates every 10minutes, then yes that App will use battery
But its not the fact its open, its the fact you have configured to stay notified.
Some DON'T do this for battery conservation. I have friends that have a saying about it, "My phone came with a charger, so when it gets low and I know I'm gonna need it, I charge, Id rather use features of a smart phone as opposed to running a crippled iPhone just to go another hour or two without charge"
I agree somewhat. If I know I'm gonna be away from AC power for a while, I may disable some of these things.
But if Im around power, who cares, just plug it up.