No, the only advantage is if you're reinstalling on a blank drive. Other than that, the function of an upgraded ML install is the same as one that was pre-installed. When you upgrade, your recovery partition becomes a ML partition.
The recovery partition should be upgraded to Mountain Lion even if you're upgrading from Lion. So that doesn't really seem like a difference.
The keyboards should be exactly the same.
I personally chose to wait a week from the release day because it'll be my first Mac and I want it to be as perfect as possible just outside the box. That, and the OCD inside me wanted the paperwork that comes with it already with the Mountain Lion wallpapers and eventually information relevant to the new OS.