Yes, I have tried different levels (not to a great extent though) and got an unusual result. I built down as far as I could and placed one bottle on the first level, then one on each level below. I didn't have enough bottles for all the levels, so I skipped the second level down. I left the bottles for a few sim weeks and when I returned to see their value, all the lower level ones were valued (not sure of the exact value) at 42 while the one on the first level was 43!
But as I said, this was just a quick test I did, without actually taking notes on what the nectar was and such. I was going to do a proper indepth study of the values on different levels, but then I had a glitch and ended up starting a new sim who is more into adventuring than ngardening and nectar making.