The article was by Lars Fredell, a reviewer and commentator for ULTIMATE AUDIO magazine. I believe it appeared toward the end of 2000.
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Wire: I wonder if a "list" would be of much use? I've found that some recordings sound better inverted, some are better non-inverted, some didn't make much difference either way, and some even vary from track to track. I've read of certain 'philes who even mark their softwares according to phase-preference, even sometimes on a per-track basis. However it's easy enough to simply listen & decide your own preferences; normally one can determine a preference (if any) within 15 to 30 seconds of listening.
Thanks Drtmth58 and Elgordo, same article different mags. Bob, the author makes a compelling argument that phase makes a difference as percussive instruments "move" a certain way to create their sound. If recorded out of phase (and there is no proper phase) and played back in phase then you aren't truly hearing what was recorded. He goes on to argue that high-end manufacturers who don't provide phase switching aren't servicing the consumer. I agree with you in so far as I have had my DAC inverted for several months and turned it back to 0. On my small system the differences are small but there are some. This leads me to believe that on some of the bigger rigs the phase switch would make big differences.