Doesn't really matter, 10 lugs gives you a little more tuning precision but 8 lugs does a fine job too. I used to do 10 lugs on any 14" snare drum I built until I realized that 8 does just as good a job and it also allows the finish to be seen better.
basically, with the precision of drumhead manufacture at this point, there's no reason for 10 or more lugs unless it's a hi-tension marching snare. When I compare a Ludwig 10-lug Supraphonic to an 8-lug Acrolite (same shell material), the acrolite sounds more open and slightly fatter to me. Timekeep's right tho (of course, guy's got so much knowledge): the difference is small.