I think the thought of fresh = more potent compared to dry is not only logic, its reality, isn't it?
Here something from a study about alkaloid contend in the caps vs stems:
"The fruiting bodies were separated into caps and stipes to determine the tryptamine concentrations in these mushroom parts. These experiments were performed on dried fungal fruiting bodies in six replicates. On average, the caps contained 0.01 wt.% of aeruginascin, 0.07 wt.% of baeocystin, 0.88 wt.% of psilocybin, 0.01 wt.% of norbaeocystin, and 0.06 wt.% of psilocin. In stipes, we found <0.01 wt.% aeruginascin, 0.03 wt.% baeocystin, 0.47 wt.% psilocybin, <0.01 wt.% norbaeocystin, and 0.01 wt.% psilocin. There was approximately 50 % less baeocystin, psilocybin, and norbaeocystin in the stipes than in the caps. The stipes contained 32 % less aeruginascin and 85 % less psilocin than the caps. The total content of tryptamine alkaloids in the stipes was approximately 50 % less than in the caps. These results are slightly different from an older study, which states that the psilocin content is higher in the stipes than in the caps in P. cubensis, but a similar distribution of psilocybin (higher levels in the caps than in the stipes) was observed in Psilocybe samuiensis.52 Our results correspond with the published work.26 The parametric two-sample unpaired t-test with Welch correction in the R program found that the results were not statistically significant, as the p-value was 0.3756. This may be due to the large difference between the alkaloid concentrations in the individual fruiting bodies. This means that although the average content of tryptamines in caps is higher than in stipes, due to the SD, where there is high variability between individual fruiting bodies, it cannot be said that this statement applies to all fruiting bodies"
The result is that generally it was noticeable that the caps have roughly twice the amount of psilocybin than the stems but since strains are different and its hard to say if all strains produce fruits with this property, it yet can't be called as generally proven