Yep, and there's also the issue of the light path and optics - the
light paths in flatbed/film/drum scanners can be quite different to
that of a projector (and of the taking lens for that matter). Just
like in enlargers, some clearly use more/less parallel/diffuse light
sources than others, some *do* have extremely limited depth of field
(eg nikon LED scanners). So to dismiss the idea that turning the film
around will have no visible effect may be a bit rash.
To start another argument ((O;) it's a bit like saying that an
optically flat UV filter will have no effect on the sharpness of your
images. In fact, if you start looking at it very closely and looking
at the light path and how it is affected by that (admittedly small, but
*extra* refraction), you will see it may not be quite true..
But to contradict myself (grin) - like I said above, I have not
actually seen direct evidence of a difference, and it would be pretty
hard to prove that it wasn't just a slight difference in focus.