The point of the twist was to exchange drive select A and B, so that all floppies could be sold with the drive select jumper in the second slot, and thus their position on the cable would cause them to be drive A or B.
DS A and B are pins 14 and 12 respectively on the cable, so in theory the job could have been done by just cutting a three wire section taking 12 through 14, and twisting that.
Instead they chose to twist 16 through 10, which had the side effect of moving the motor-on line around.
However from first hand experience I know that a single motor-on line for all drives attached, and just the signalling on the drive select lines is enough to work correctly. My old TS 803 CP/M system did it this way, and I believe the Kaypro and Osborne did as well. Probably the Intertec Superbrain too. etc.
Why then did IBM introduce the apparently unnecessary complexity of multiple motor-on lines?