Originally Posted by FBinNY

On the front it totally doesn't matter in any because there can never be a torque within the wheel, since one end of the spokes is in a free spinning hub.

There's lively debate about rear wheels roughly dividing Europeans and Americans. I build like Europeans in the belief (more like hope) that having the "pulling" spokes to the outside of the hub is more durable. There is some data to support that idea, but it's not a big difference.

After the Jobst Brandst's book was published most Americans started building with the pulling spokes to the inside and crossing over the outside because under load, especially high load in low gear, the changes in tension would pull the point of cross inward away from the derailleur.

Either consideration is valid, and it's a question of which of these very minor differences you prefer to weigh more.