The theory behind facing the opening of the spark plug gap towards the exhaust valve, is that you do not want the incoming intake charge to "blow out" the flame before it can start moving across the combustion chamber. Turbulence of the intake charge is necessary for good flame front travel and good power production. This is also a recipe for disaster for the spark and its resulting flame kernel. Presumably, the ground electrode will shield the flame kernel from the incoming charge, to allow a good burn to start. Aiming the gap towards the exhaust valve also supports flame travel. Yes, it's a stretch; yes, it seems like overkill. That's why most people don't do it. It just isn't worth the hassle for the rewards reaped.