There's no harm in splitting the dose, but there's no reason to, either. It's not like an aspirin with a four hour half-life. Warfarin doesn't 'spike,' then taper off.
There MAY be some minor problems with splitting the dose between AM and PM. First, it's easier to forget one of the two doses during the day (unless you use a pill box - one for AM and one for PM. It's also probably more difficult to split your dose in half. For example, if your daily dose is 9 mg, do you get to this number by taking one 4 mg plus a 1 mg broken in half? And if you decide that it may make no difference if you take 5 mg in the morning and 4 mg at night, your INR may vary, based on the time of day that you test it.
Personally, I take my warfarin at night, near bedtime. Instead, I can take it at noon, or at 4 AM, or when I wake up - or any time, as long as I'm able to take the daily dose (without forgetting it), and it's best if the doses are about 24 hours apart (for once daily dosing).
Again, there's really no advantage to taking warfarin in split doses, twice a day.