In theory, yes, it does matter. The fork springs are progressively wound, with tighter-bound coils on one end than the other. The theory is that the springs compress progressively ie the loose-wound coils compress first to take up the weight of the rider and to absorb small bumps, with the tighter-wound coils coming into play on bigger bumps and harder braking, where the weight is transferred to the front. In essence the idea is that instead of having springs that are uniform, usually found on lower cost bikes, the degree of compression is influenced more in proportion to the load applied to the forks. That is why aftermarket springs are offered and fitted, though these days there is doubt that they do much and a far better upgrade is to install cartridge emulators. Every set of progressive-wound fork instructions I’ve read advises fitting them with the close-wound coils at the bottom. In my view you might as well fit them the right way, or you can just go with the opinion of others. FWIW it wouldn’t surprise me if the springs were fitted upside down at the factory when they were hand-built, ie pre EuroIV models ((roughly).