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My PoV is that the explicitly go "The reverse of an utterance is treated as the same utterance for the purposes of the Law of Sequence", and do not say as much for the law of resistance, do not say that for both laws it's the case, therefore I assume that the reversed form counts as a different...

My reading is that they don't count as the same for the Law of Resistance, as the Law of Sequence specifically states that a reverse and the normal count as the same for the law of sequence, and there's no such statement on the law of Resistance.