It’s an interesting question. I was reading about it in Human Technology by Ilchi Lee. He says inhaling takes energy, while exhaling does not require much energy at all. And life begins by emptying oneself and letting that empty place to be filled. When I let go of something small (the small breath I hold on to), I gain something great (the atmosphere of nature). This kind practice can lead to enlightenment.
Ilchi Lee has said that if life ends with an inhalation then the people cannot let go when they die. But if they die with an exhalation they have released their physical body and their soul can move freely.