I've heard several instructors teach students to actively inhale slightly when ending a long note. The logic is that the active inhale will obviously stop the exhaling airflow, and in doing so will create a clean and clear end to the note.
But I've also heard musicians say that this is unnecessary; if we simply end the airflow, that's enough to end the note. (By "end the airflow," I mean "stop exhaling," not stopping the air by means of the tongue.)
As a tuba player specifically, I've always opted for this latter approach. Instead of actively inhaling, just stopping the airflow helps me "shape" the end of the note in an effort to create more resonance with the ensemble.
Is there an audible difference between these two approaches? Are there perhaps musical environments where one is more suitable than the other?