If you look at the element you will see that it is radially wound and that everything enters the top of the filter and transits through the element to the glass bowl beneath, any debris is trapped on the top of the element,and the filtered fuel returns through the centre column to the secondary filter. By reversing the flow, the fuel and everything that may be with it enters the bowl first, allowing water and any debris to settle then travels through the filter to the secondary. The radially wound filter performs equally well whichever direction of flow, but is better without a layer of crud on the top.
I made the decision to install a sedimenter prior to the filter for each tank on my boat, the best decision I have made in a while

, which catches any water and debris before the primary filter. The main reason is that my tanks have (or at least had) asphaltenes that tended to clog the fuel lines, usually at the most inopportune times, this has eliminated the problem.
By reversing the flow the filter is somewhat mimicking a sedimenter.