My neighbor had a Late Season Central Utah (Manti) tag this year. He hunted the entire hunt and only found one decent bull, which he missed. In that same unit on the early hunt, he could have had his choice of many bugling bulls, because it's during the hunt.
The bottom line is you have much better chances of killing a good bull on the early hunts, vs. the late seasons.
That doesn't even take into account that it's hard finding a late season big bull without busted tines.