Short answer: For ideal components, both topologies are equivalents.
Long answer: For real components, there are a few differences regarding some aspects:
- As @jp314 highlighted, there are differences in reliability and many aspects should have to be taken into account to decide which is better. For instance, if it is desired to keep an electrical path in this branch in the case of an open fail resistor, option 1 is a wise choice for 2 components failure case (circuits keep functional in case a single component fails on both topologies and both fail in case of 3 components fail). Moreover, the expected value and the variance for total resistance may be different for both topologies in the cause of failure in a single or multiple components. That leads us to a second aspect:
- Total resistance \$R_{tot}\$ statistical distribution is different for these topologies. For instance: Assuming that those resistors have values given by a normal gaussian distribution \$\mathcal{N}(R_{n},{(tolerance \cdot R_{n})}^{2})\$, (where \$R_{n}\$ is the nominal value for a resistor) series association differs from a parallel association for total resistance \$R_{tot}\$ expected value \$E(R_{tot})\$ and variance \$Var(R_{tot})\$.
Thus, in real world, these topologies are not equivalent.