If you create the real objects just before you do the #become: and don't reference them later there should be no difference.
Variables which previously held the proxies will point to the real objects now in any implementation.
In a one-way become implementation, the variable in which the newly created object was held will still hold it, while in a two-way become implementation it will point to the proxy now. If you forget this variable, there is no difference anymore.
One think that still might be different is the treatment of object hash - in a two-way become system, the objects exchange their hashes, too. This is not possible in a one-way become.
As Seth already pointed out, VA is going to stay with the one-way become, so you should not expect issues. However, if you want to write portable code that works with a two-way become, you should definitely not use "become: nil" as it will break your image.
Cheers,
Hans-Martin