First-Order RC LPF Filter is a passive filter.
Analysing DC:
In case 1, R is higher thus a larger voltage drop and R dissipates more power as heat. Vo across C is therefore lower than Vo in case 2.
In case 2, Vo is higher thus the load voltage is close to the input voltage, but this does not deliver more current. This is better for signal transfer and low power filter design.
Analysing AC:
Both cases offer the same Transfer Functions of the LPF, thus will have the same frequency response on the Bode Plot.