I guess that depends on how low you go- If the car is really low, the tie rods will be at a pretty big angle- that will mess with handling and give you bump steer. Flipping the tie rods over helps that. I got some "flip it" bushings from Topline with a bunch of other suspension goodies- My car isn't very low, so it might have been ok without them; but now my tie rods and control arms are pretty parallel, and I think that's the idea...
The guys are talking about this a little bit in this thread:
http://www.germanlook.net/forums/showthread.php?t=11437
-Ian