Exactly. If you twist the lens, thus exchange the position of subject and film, the moment the ratio between subject and film distance turnes around, optically nothing has changes.
However... enlarger lenses of the Double Gauss type (e.g. Componon) are nearly symmetrically built, more so than taking lenses designed for much larger subject/image size ratios. Thus I very much doubt that with enlarger lenses twisting would make sense at all. Moreover I have not come across a hint in that direction in literature.