Let me first discuss the physics of the Earth's oblate shape.
As with all celestial bodies the Earth started as a proto disk; in the case of the Earth a proto-planetary disk.
The objects making up that disk were not moving along circular orbits, so they were colliding with each other, and those collisions dissipated kinetic energy.
There was a continuous process of dissipation of kinetic energy. That very dissipation allowed contraction of the system, with that contraction releasing gravitational potential energy. That is, with contraction there is a corresponding influx of kinetic energy, since the gravitational potential energy converts to kinetic energy.
As the proto-Earth contracted more and more the overall shape changed from disk-shape towards spherical shape.
As the proto-Earth moved closer and closer to spherical shape the rate of conversion of potential energy to kinetic energy steadily decreased.
The faster the rotation rate of the early Earth, the more work is needed to achieve additional contraction. As the early Earth became more and more spherical the amount of gravitational potential energy released by contraction decreased ever more.
Finally the contraction stopped at the point of dynamic equilibrium.
To contract further requires a larger increase of kinetic energy than the amount of gravitational potential that would be released, so the contraction halted there.
Your question
A person at A on the equator moves to position B and then to position C. Would this require more, less or same energy (work) than a person moving from C back to A
I will assume this is a scenario where the non-polar positions A and B are positions of co-rotating motion.
When you transport an object from a polar location C to a co-rotating equatorial position A you will not have to exert a force in the direction of the longitude line. (The longitude lines run from pole to pole.)
However, an object that is co-rotating with the Earth along the Equator has a velocity of about 1500 kilometer per hour, the corresponding amount of kinetic energy is massive.
So:
All the way from polar position to co-rotating equatorial position you have to do work to bring the object up to the kinetic energy corresponding to the current latitude of the object.
Conversely, when moving an object from co-rotating equatorial position to standstill on a polar position you have to exert a force that decelerates the object from co-rotating-at-Equator velocity to standstill.
Alternatively there is the thought experiment of a celestial body that is in the shape of an oblate spheroid, except it's not rotating. (That is physically impossible; a large celestial body that isn't rotating will inevitably contract to a sphere.)
But if it's oblate, and not rotating, then in order to move from the poles to the "Equator" requires exerting a force in longitudina direction; for an oblate spheroid the "Equator" is at a larger geopotential height than the poles, so to move from pole to "Equator" is to move uphill.
Here's an angle that may be of interest to you.
In fluid dynamics there is the concept of solid body rotation
A force is described by Hooke's law if that force increases linear with distance to the central point. Now: for a rotating body the required centripetal force is proportional to the distance to the axis of rotation. Because of that: a force according to Hooke's law has the property that the resulting rotation rate is the same at every distance to the axis of rotation.
There is another interesting property for motion governed by Hooke's law:
The magnitude of the centripetal force increases linear with distance to the axis of rotation; it follows that the potential increases quadratic with the distance to the axis of rotation.
Hence:
When the motion is governed by Hooke's law then at every distance to the axis of rotation the amount of kinetic energy at that distance matches the amount of potential energy corresponding to that distance.
Stated differently:
At every distance to the axis of rotation: the kinetic energy and potential energy are in a 1:1 ratio.
In the case of the Earth:
View the Earth from a polar position, and think of the (fluid) dynamics as flattened to the equatorial plane. (That is actually a decomposition in vector components. There are vector components perpendicular to the equatorial plane, and vector components parallel to the equatorial plane. When you project onto the equatorial plane only the parallel components remain.)
The dynamics as projected onto the equatorial plane is fluid dynamics governed by Hooke's law.
At every distance to the axis of rotation the kinetic energy and potential energy are in a 1:1 ratio.
That means for the oblate Earth: the difference in geopotential height between the poles and the Equator is equal to the difference in kinetic energy between the poles and the Equator.
Here is an interesting thing to work out:
Calculate the kinetic energy of co-rotating with the Earth at the Equator. Then calculate the corresponding height difference.
For comparison: the difference between polar radius and equatorial radius is about 21 kilometer.
The difference in geopotential height between poles and Equator is smaller than the polar/equatorial radius difference. That is because for an non-spherical celestial body (such as the oblate Earth) the center of gravitational attraction does not coincide with the geometrical center. The difference is small, but for geopotential height the difference is significant.