Depends on the structure. Plus at his tax bracket it may not matter.
As a commission based sales guy, I am aware commission is taxed higher. For example, if you are paid commission bi weekly and you have a good week and get a 10k check, they tax it as if every check is 10k. So you take a bigger hit the weeks you do really well. It evens out on your return though
The more I think about it, I'm sure Josh has a premium accountant that makes sure the money flows right. At his numbers it's a must.
The more I think about it, I'm gonna lean toward it doesn't make a difference at his numbers.