[ricard]

Does the machine have a fast foward function? Many wire recorders can only play at normal speed forwards, yet have a fast rewind function, so one way to achieve fast forward would be to turn over the magazine and rewind the wire and then turn it over again.

Other than that I agree there would be no good reason to turn the magazine over. (It would be useful if one wants to listen to the recording backwards though although that would seem to have little practical use.)