I have a very clean reverse rotation 440 that I am changing over to regular rotation. The knurling on the crank is being polished off, so that should fix any oiling problems.Have a regular cam and gear and dizzy. Can I just reverse the rods to the opposite bank? 1 to 2 ...3 to 4..etc?? I know the pistons will be backwards!

I'd leave the rods/pistons as is. Modern rod bearings do not have the provision to oil out of the rod squirt hole as engineers figured out that the cyls' recieve enough oil as is & eliminated that function and with the piston offset being eliminated because of not swapping them to the opposite bank now that you're going to opposite rotation MAY cause a slight bit of noise and reportedly gives a very slight increase in power

I'm not sure about the bearing thing robert was talking about, however I would also leave the pistons/rods where they are.

Polishing the knurling may get you into trouble.
Knurling raises the bumps in the surface and cuts the grooves a bit below the surface. When you polish them off you are removing material and making the diameter smaller.
Be sure you don't take too much off the crank. Measure that journal afterwards and make sure it's not too small for a good seal.

i had to have mine de knurled because it leaked huge amounts of oil from the maineseal,people used to call me SMOKE SHOW from the oil all over the exaust.it drove me nuts,after about a half a dozen rear main seals we took it apart and found it had a reverse marine crank in it(so much for buyin a fresh rebuilt motor from the local leroy).we polished the crank and it worked great.but it is true you have to be carefull not to do too much.

If I removed the knurl I would have your machinist remove .010" from the seal holder in his rod cap grinder