In nature seeds will fall in almost any direction, mostly on the side.
If you look at germinated seeds you see they naturally curl back down toward the dimpled base.
Planting with the dimple down, point up, allows the taproot to naturally curl down and when the time is right it will push the top of the plant above ground. The benefit of this is that the seed husk almost always will get stuck in the dirt and left behind because it is split open in this position. V
Oriented the other way it rides up with the seedling and you get helmet head seedlings.
Have not had a stuck husk since I started placing the seeds dimple down, tip up.
Just my method…others may do it different.