Look at it this way, why are race plugs constructed the way thay are ?
For one, the ground electrode can't come into contact with the piston and two, the horizontal spark is not sheilded by anything so with these plugs, no indexing is needed.
Some years ago (I normally do my own) I had a head ported by a head specialist.
I wanted a Serdi valve job doing on it so trusted him to do the porting as well.
When I went to pick it up, he told me he had done a small mod that I hadn't asked for but there was no extra charge anyway.
What he did was to grind a small chanell between the plug holes and the inlet seats and told me to index the plugs so that the open end faced the center of the inlet valve. I didn't ask why, he just told me to trust him and I have always indexed my plugs that way ever since.
When we ask does it make a difference, I look at it like this, It's free and if it does in fact make a difference, several of these little differences might make a horsepower. Look how much you spend on Ti, Magnesium and alloy just to get that little bit of an edge.
Sam.