FWIW, when I first started brewing all I used was dry yeast. I made many batches rehydrating the dry yeast and just as many directly sprinkling the dry yeast onto the wort. I never noticed any difference in the finished product. Neither lag time, attenuation or taste were any different. I'm not saying that my results are proof positive, but it has just been my observation that it doesn't appear to make any difference. Having said that, I now use large starters made from liquid yeast, exclusively.