In general, checking (in-)equality with zero is more efficient than any other value, since the compiler can avoid pushing any constant to the stack (it just uses the ISZERO opcode). Therefore, comparing a value with the TRUE constant is slightly less efficient than comparing it with FALSE (which is 0). The difference is tiny, though it also reduces bytecode size a bit.
In general, checking (in-)equality with zero is more efficient than any other value, since the compiler can avoid pushing any constant to the stack (it just uses the ISZERO opcode). Therefore, comparing a value with the TRUE constant is slightly less efficient than comparing it with FALSE (which is 0). The difference is tiny, though it also reduces bytecode size a bit.