This is the way I have understood it:
I don't know of any reason a breaker can not provide the protection that it has been designed for if feed form the line or load end. Breakers don't care which way the current flows through them.
Now, for the safety issue.
With breakers that are marked line and load one would trust that the load end of the breaker would be de-energized when the breaker is in the open position. If fed from the load end one would trust that the load end would be de-energized but it isn't.
Also, there is the question of accessories. Breakers that are physically thermal magnetic that have interchangeable trip units are marked line and load. With the breaker in the open position it is de-energizer at the line end of the breaker when feed from the line end which makes the moving contacts and the parts through the trip unit to the load end terminals de-energized. This allows the trip unit to the changed or accessories added or removed w/o de-energizing the line end of the breaker.
With regards to breakers with non-interchangeable trip units, such a residential plug-on breakers, if fed from the load end it would be hazardous to attempt to remove one if it was being reverse fed.