It makes a big difference, especially if you're kicking to someone that's taken a lot of KOs. If, as we've always interpreted (and as Galak and DS have confirmed) that you
both roll before setting up, then you know how many they've got coming back, and can set up accordingly (perhaps for a big push vs 6 players). If the receiving coach only rolls
after the kicking team has set up, you won't know how many you're facing, so will likely set up differently.
For example (using a recent game in our league), I score against 3 standing players, who also have 8 KOs (and only 1 Cas

).
Both roll before setting up: I know he's only passed 2 KO rolls (which was what happened), and set up my 11 players in an aggressive set-up.
He rolls after I set up: I don't know whether he'll have 3, 11 or anywhere inbetween players for the drive, so set up in a more standard configuarion.
Currently an ex-Blood Bowl coach, most likely to be found dying to Armoured Skeletons in the frozen ruins of Felstad, or bleeding into the arena sands of Rome or burning rubber for Mars' entertainment.