yes of course, and if you had zone valves etc and directional sensitive controls then yes it would make a difference, this is simply a single radiator circuit, the flow is leaving the boiler via the flow pipe, the cooler return is combing back to the boiler via the return as it is simply a circuit, only directionally sensitive TRVs would be affectedThen why would boiler manufacturers go to the trouble they do, to mark up flow an return pipes? The flow pipe will be much hotter than the return, that is the whole purpose of the boiler.