Note that headphones differ in their initial phase setting. Some inverted some not. If you perceive meaningful change in either way, then there's a chance you would like to use that button for some situations.
Some amps are inverting and using the phase switch seems to go better with that. My sense is whichever phase sounds "duller" is the "wrong" phase. In other words, whichever phase sounds more focused is the right one.
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