Well, I'm no expert, so take what I say with a grain of salt
Changing the mora shouldn't affect things at all, in fact I'm pretty sure Shione Lt. has some vbs where the higher, more powerful sounds are recorded with a lower mora, but don't quote me on that, I can't check she's the one I'm thinking of rn XD
Changing the tempo, however, will likely have an effect on the vb, as it will effect the duration of transitions, so some notes may sound off compared to the rest. For example, at a lower tempo you may hold an 's' sound for longer than at a higher tempo. Granted, UTAU has a lot of flexibility with consonant velocity and such, but it's probably best to record at the same tempo throughout, unless you're experimenting with some kind of effect you're going for.
Just out of curiosity, why do you want to record at a different tempo?