Could it be that you're kidding yourself?
You feel it is harder to get sat up from 'head down' than from supine and I'll grant you that it certainly seems to be so when we try it.
But isn't that only because we don't reach a position of 'rest' against the force of gravity until we've moved that extra 20 degrees?
i.e. we just have to move further to get properly 'sat up' - which really means in a position where gravity is acting down along the body, doesn't it? Where we don't need any conscious muscle tension to maintain a comfortable position.
We have to move 110° before we can 'relax' and, in fact, we wouldn't be properly relaxed even then because the body would be slightly imbalanced and gravity still pulling on us. We need muscle tension in the abdomen to retain the position. Try it.
And during the course of that 110° we need to do a greater proportion of the work against the definite hard pull of gravity. Whereas when sitting up from supine we've only got about, what, 70°, of hard work and the last 20° is fairly effortless, the job's done. That's a ratio of 2:7. When starting from head down 20 ° we've got a ratio of 2:110 - and the final position, as I said, is still uncomfortable.
And lastly, sitting up in bed simply isn't as easy as we tend to think. We only do it once a day, mainly, and possibly help ourselves with little twists and manipulations here and there without even realising it. So we think it's easy.
Ask someone to practice a few 'sit up in bed' exercises and you're quickly into something quite strenuous, even to where it can damage people with abdominals in poor shape.
So maybe when it is all considered it simply isn't harder to sit up from head down, it just appears so, but it's really no harder than one would sensibly expect if one were aware of the whole situation.
All the physics gurus here seem to be failing to offer you some factor, some quantity, some formula, that will indicate it is mathematically more difficult to sit up from head down. Something one might vaguely expect perhaps from some vague idea of gravitational effects above or below the horizontal line... Or that's how my vague head vaguely thought of it all...
But maybe that's because there is no such factor, quantity, formula and it is, in mathematics and physics, simply no harder.
The 'more hard' is subjective to the human body and its musculature and to the basic difference in the two tasks - one, in fact, being a greater task than the other as stipulated in the beginning.