Returns the same thing, as both queries correctly pull the number of users that have logged-in in the past 24 hour - not days.
(UNIX_TIMESTAMP() - U_Laston ) / ( 3600 * 24 ) <= '1'
(Now - LastOn) = Seconds ago LastOn
Divide by (3600 * 24) (which is 86,400) since there are 3600 seconds in an hour, and 24 hours in 1 day.
If they were on exactly 24 hours ago (86,400 seconds) then the equation would thus simplify to 86,400/86,400 which equals "1" for 1 day.
Believe me - I use this equation for many features on my site, including "ranks" for users showing how long they've been registered, and I have yet to experience anything incorrect.