My experience is the second (ie. reclining) exit row has more leg room than the first bulkhead row. Also on non-PTV aircraft it's harder to see the overhead screen in the bulkhead row.

As for Seat Guru, my only assumption is these reports are made up by: mischievous employees of competing airlines, care in the community patients on their first ever plane ride, or very bored business travellers who have failed to notice exactly where they are sitting. By all means use it for the cabin configurations, but the yellow and red commments are bizarre.