Theoretically, it doesn’t matter. The laser beam has the shape of an hourglass, so it should be evenly distributed in plus and minus. But, I prefer to increase the distance when I work with glass, stone, ceramic and acrylic, that’s just my way of doing it.
The best advice I can give you is to find some material scraps and do tests with all the settings you can think of. If you then find the perfect setting for you and your machine, you “must” make a test print/cut with the correct values printed on the surface and save it. Make a beautiful test disc or square with a hole, then you can store them all in a row on the wall and find them quickly to compare them. AND - remember to make a new post in your own material library with the new materials.
(I use a 2" lens as standard)