Does merely swapping the two connections to a simple 2-wire load constitute a change of phase?
IMO, Yes.
Let me rephrase that slightly: Does it constitute a change of phase with regards to overall operation of the system? The instantaneous current though that load on any given half cycle will be the opposite direction than it would have been if it were connected the other way round, but that instantaneous current is still flowing in the same direction as far the whole system is concerned.
The real problem here is that one obviously cannot talk about phase in relation to a single 2-wire system. Phase is, by definition, relative to some reference waveform and one just doesn't have that with a single 2-wire set-up. That's why I've always been talking about the phase difference between two 'commoned' 2-wire systems (i.e. a 3-wire system).
Maybe one of the issues here that I have never been anywhere other than on the consumer side of an electrical supply. As such, I see 'the supply' as a number of conductors (usually 2 or 4) entering a property. Furthermore, since I've never experienced an environment (if one exists!) in which
all of the loads are 3-phase, I also think of 'the supply' (enetring the building) as having a 'common' ('neutral') and one or more lives/lines - hence, when there is more than one L, my view of the type of supply is based on the phase relationships of the potentials (relative to N) of the two or more Ls. In contrast, you seem to be thinking more in terms of what is happy on the supply side of those cables entering a property.
However, its not just semantic - there is a major safety issue here, too. With the 240/480v 3-wire supply you're talking about, if one property were served by all 3 wires, then there would be potential differences of 480v RMS (around 680V peak) between some parts of the installation, because of the 180 degree phase difference (whether you want to call it that or not!).
Now do the same with a 240/480V 3-wire supply. You will see those phase differences only when you use N as your common reference point, because it's connected to the center point of the winding which is feeding L1 and L2. If you use L1 as your reference, the voltage waveforms appearing at L2 and N will be in phase with each other. Similarly, if you select L2 as your reference point, the voltages at L1 and N will be in phase. There's the difference.
No argument with any of that, but the question which occurs to me is 'so what?'. You obviously feel that this means that it is not a 2-phase supply. However, as I've said before, all one can really do with such a supply is use to to provide two single-phase 2-wire 240v supplies (to the same or different properties) - supplies which are refernced to the common N and which are obviously in antiphase.
We're not disagreeing about anything other than the terminology and, as above, I think the main difference is that you are thinking 'supply side' whereas I am thinking 'consumer side'. To the consumer who is provided with 3 wires, or even possibly to a consumer who shares 3 wires with an adjacent consumer, what really matters is whether 2-wire supplies derived from pairs of those 3 wires are in phase or not, and hence whether the pd between them is around zero or unusually high (in the case we're discussing, even higher than exists within a standard 3-phase installation).
Kind Regards, John