Currently there is no way to flip normals in geometry nodes. This node makes that possible by flipping the winding order of selected faces. The node is purposely not called "Flip Normals", because normals are derived data, changing them is only a side effect. The real change is that the vertex and edge indices in the face corners of every selected polygon are reversed, and face corner attribute data is reversed. While there are existing utilities to flip a polygon and its custom data, this node aims to process an attribute's data together instead of processing all attributes separately for each index. Differential Revision: https://developer.blender.org/D13809