Depends on your climate.
In my climate, winter wins as the hardest on oil, hands down. The cold weather results in a lot of stress on the oil due to engine tolerances being all out of whack starting in extreme cold, which isn't helped when the oil is thick. Combine all that with never reaching as warm of an operating temparture and thus having a harder time cooking fuel and moisture out of the oil sets the stage for TBN depeletion...
My winter UOA's tend to show more shearing and much higher TBN depeltion rates than my summer UOA's.