Why choose the surface of the earth as your frame? It is moving East at about 800 kph at my latitude, not to mention the 110,000 kph velocity of the earth around the sun.
If you do the calculations correctly for any frame of reference, the answer is the same, and the easiest one to use for an aircraft in flight is the air mass it is flying in. There are effects of gusts and wind shear, but these are irrelevant to this thread.
Incidentally, I have looped a glider both into and down a strong wind to demonstrate to a confused pupil that there was no difference. Same entry airspeed, same 'G' pull, same airspeed over the top. (Drifting downwind while doing it and getting back to the airfield was a different challenge).