Reversing AC polarity and reversing audio polarity ("absolute phase") are two completely different actions. Although most stateside audio components sound best in the AC polarity derived from plugging the unit into a standard-polarized AC plug, occasionally components sound better the other way. The "better" polarity typically results in a lower leak voltage measured on the chassis. It may also depend on what the said component is connected to up or downstream. My Herron preamp, and several other audio components, provided an AC polarity switch, certainly safer than using "cheater plugs" In a highly resolving (audio) setup the better setting is quite readily apparent.
Absolute phase switching is different, and can be accomplished in many ways, the simplest being switching (both) speaker inputs, or in the case of many components, such as preamps and a few digital sources, accomplished with a component switch (as with the Marantz SA-7 SACD player, which accomplishes this in the digital domain). In time-aligned systems with most decent recordings, the "correct" polarity is also quite apparent. More fleshed-out vocals, better front to back depth, less sibilant highs.
After reading the review, I reversed the AC polarity on my Marantz SACD player, and it definitely improves. More solid bass, more natural soundstage. I wont detail how I accomplished this since its probably against code...
