I don't believe polarity has anything to do with heart location since it is all reversed for females.

Anything to do with polarity in an actual confrontation is pretty because of the foot positions and other dynamics of motion, which will reverse polarity. For example, a male striking a male with a right fist to the left jaw, needs to raise his heel. That would assume that the opponent didn't also have a foot off the ground. There is too much going on and you can't attend to all of it so in my opinion, knowing the polarities, and I used to obsess about them as a beginner, is a trivial advantage easily overcome by hitting a little harder.

On the other hand, the theory is interesting. Nothing you learn is ever for nothing.
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The older I get, the better I was!