Mike,
My thoughts are that it would matter. For instance the drum brake adjuster would be backwards. And if I'm not mistaken the axle lengths might be different (even though the diff is centered). You might be able to take the axles off of the backing plates (press them out of their bearings) and switch the backing plates, but then the brake adjusters would still be out to lunch. Also I don't know how good drums brakes work backwards.
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'82 Toy P/U with rust
SQUIRREL POWER!!!!