From @danielst 's gnu.org link on the usage of 'FOSS':
'If neutrality is your goal, “FLOSS” is better. But if you want to show you stand for freedom, don't use a neutral term.'
If I was writing it out in full I would tend to write 'Free/Libre and Open Source Software' so I have a preference for 'FLOSS' but didn't realise that the GNU Project preferred it's use over 'FOSS'.
It's a good question when you realise you don't know the answer!