Opinions vary.
Mine is that you want to concentrate first on full intake capability.
That is two 120/140mm front intakes which will supply plenty of fresh air for cooling a hot cpu and graphics card.
A side benefit is that if the single intake source is filtered, your parts will stay cleaner.
Whatever air comes in will exit SOMEWHERE taking generated heat with it.
Liquid coolers complicate this.
If you orient it to take in cool air from the outside, you will cool the cpu better, but the hot air then circulates inside the case heating up the graphics card and motherboard.
If you orient it to exhaust(which I think is better) , then your cpu cooling will be less effective because it uses pre heated case air.