Both Tim deParavicini and Roger Modjeski are students of transformer design, a dying art. And both are, though as audiophile-centric as any other designers out there, old school in many ways (the higher the measured distortion, output impedance, power supply ripple, etc., the worse the sound quality of an amplifier. There is a direct relationship, not a coincidental one). I know Modjeski doesn’t "believe" in wire directionality (let alone that of fuses ;-), and I would be very surprised to learn Paravicini does.
As part of his research into the Hi-Fi Tuning Fuse, RM thoroughly measured them, including reversed in the fuse holder. He found differences, but at levels so low that he said the turbulence from a butterfly passing the measuring equipment would produce an equal difference (i.e. at 120-140dB down). Difference in sound? No.
Roger has an extremely transparent system: a direct-drive ESL loudspeaker of his own design and build, with dedicated OTL amplifiers. He winds his own world-class transformers (available in his amps for an additional $1,000), but an ESL loudspeaker with no input transformer, it’s drivers (the plates? The stators? The anodes? I don’t know, I’m no engineer) connected directly to the dedicated power amp’s tubes---no output transformers, is about as transparent as is currently possible.
Tim deParavicini has long history of superior design in both consumer and professional electronics. He designed and built the guts of the tube tape recorder Kav Alexander uses to make his amazing Water Lily recordings, amongst the finest I’ve ever heard. He is also involved in Roger Gilmour’s recording studio, modifying the electronics of it’s Studer and Ampex recorders. The studio is also equipped with EAR Equalizers, compressors, and microphone pre-amps. His EAR-Yoshino consumer electronics are fantastic, but get little love here on Audiogon, for reasons that elude me.