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I actually would love to run tests but at the moment I don't have much time which is why I turned to the dvxuser pool of knowledge.
My understanding of an ND is that it can't make pure black any blacker yet it can make white's darker so I'm guessing that it affects highlights more than darks.
If this is the case I figure it would make no sense to have the diffusion on the outside of the ND as you would be diminishing its effect.
I use an ND filter all the time and when I rotate it, I do so till just before my blacks go total black as I don't want to underexpose them.