I was messing with the flow bench last night, and I remembered this thread, so I thought I would throw a carb on and try it facing both ways.
For the test I used a stock 35x32 040 head with a Berg DCNF manifold and a 40 DCNF w/32mm vent, no stack. My super technical test process involved different height nuts, and 2 different bolts. I used each of these between the throttle arm, and the adjuster screw to hold the throttle shaft open. Not super scientific, but very repeatable. The intake valve was held open at .500" lift for the whole test.
I am still learning the software, so I don't have a super cool printout and screen shot of the graph. A pic with my phone was the best I could do.
The numbers were almost identical for everything but right at 3/4 throttle, and only then they were about 3-4cfm different. The higher number was with the mix screws facing in.
I will do a little more extensive testing next time I have a real good head on the bench. I will figure some way to test IDF's and IDA's facing both ways.