I prefer 14 frets to the body because it makes the higher frets easier for me to play, especially since I have kinda small hands.
But the length of the neck can affect where the bridge is on the uke - a lot of folks think the bridge should be placed right smack in the middle of the uke's lower bout to maximize the soundboard's vibrations. Sometimes you'll see a uke with 14 frets to the body and its bridge lower down on the uke's belly. I don't know if it really does make a difference.
One reason I like long neck sopranos and long neck concerts is that the longer scale will get you 14 frets to the body but still place the bridge in it's "normal" place in the middle of the instrument's belly.
