well it does matter in the sense that many cords and wall warts seem to hang better with the ground pin down....but many commercial buildings seem to have the ground pin up...
It would be nice in this case if there WAS a standard way to do it... The NEC seems to want to define everything, here is a case where we NEED a standard and they didn't do it....
I don't care which way, just pick one way and make all the plugs play well with that way...
Mark