Not the same

It seems like single crochet in the back loop, reversing direction each row, would create the same fabric as single crochet in the front loop one row, and single crochet in the back loop the next row in the round. It does not.

Photo description: close up of two hat brims, the left one is alternating rounds of front loop and back loop single crochet, the one on the right is single crochet in the back loop switching direction each round

In the photo above, the left brim has some ridges, but feels thin. The brim on the right is soft and squishy.

Photo description: two crocheted hats with different brims in off white acrylic yarn

The single crochet in the back loop switching directions is vastly superior as a hat brim and honestly for any other application where warmth and comfort is needed.

Interesting.