First off, there is entirely too much inaccurate information floating around on the Internet. If you really want the answer to this question, we must look at scientific data, not just random people's opinions.
Since I cannot post links yet, just Google "What do we know about muscle activity during the bench press?" and you will find informative, academic studies regarding these subjects.
As for your answer, according to the study, "EMG activity during the incline bench press was significantly higher than that in the decline bench press but only non-significantly greater than that in the horizontal bench press."
So, basically incline bench press slightly recruits more of the upper pecs than horizontal bench press, but not significantly.
Based on these studies, sounds like the best thing to do would be to utilize a combination of all bench press and dumbbell press variations (horizontal, incline, decline) to obtain the best results.
Also, I find it interesting that overall narrow grip bench presses recruit more muscle fibers than wide grip. Goes to show the non-sense floating around the Web!
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