A dry, compacted earth doesn't offer much more cushioning than concrete. So the difference is minimal.
The formula for a vertical fall in American units is: h = -16*t^2 + v*t + h0
For metric units, the vertical fall formula is: h = -4,9*t^2 + v*t + h0
h = total height,
v = starting speed, usually near 0 for most CTB jumps
h0 = starting height
t = time (in seconds)
(All these values can be theoretically be negative relative to the reference point, which is a fancy way of saying "ground".)
So, for CTB jumps, h0 and h are usually one and the same, so figuring out the time and velocity is a matter of beginner algebra. With the gravitational acceleration increasing over time while falling, and the impact absorption at ground level being near zero in both cases, your best bet will always be the 20th floor, not the 12th floor. (Read: greater starting height.) A longer falling time allows for more acceleration, which means greater velocity upon reaching the reference point. Which means greater momentum, which means higher odds of CTB'ing.
Small plane pilots flying alone often aim to fall onto a body of water if they realize they're going to crash. That won't save their life. When you're falling from 1000+ feet, hitting a water surface vs. a hard ground is pretty much the same thing. It's an honor code of sorts, meant to prevent the pilot from killing anyone except themselves when they crash. As well as to reduce damage to the plane (the water puts out any fires caused by the crash), so the black box can be recovered and read.