What's the point of reversing polarity on one of the leads?
Is it meant for micing the top & bottom of the same tom, or for micing two toms through one preamp ('I've seen this done live, to save channels)?
If it's the latter, think of the effect on the tom sound when combined with the overhead(s).
"Recording exactly what a musician hears turns out to be a really big deal." Bob Olhsson
"Who cares about efficiency, when we're talking about music?" Rupert Neve
"it'll sound different through a microphone, anyway" Keith Carlock
"no room, no boom!" Michael Wagener