CNOT control reversal in the Hadamard basis ($(H\otimes H){\mathrm{CNOT}}_{A\to B}(H\otimes H)={\mathrm{CNOT}}_{B\to A}$)

Writing a CNOT gate as $P_0\otimes I+P_1\otimes X$ gives $I\otimes Q_{+}+Z\otimes Q_{-}$, where $Q_{\pm }=(I\pm X)/2$. In the Hadamard basis, $Z$ flips the sign label and $X$ is diagonal. Thus the same gate matrix reverses its control and target roles under the two local basis changes.

A CNOT gate can correlate either the original control's computational label with a computational pointer, or the original target's sign-basis label with a sign-basis pointer. For the second interpretation prepare the original control in $|+⟩$ and read it in the Hadamard basis. Its two pointer states become $|+⟩$ and $|-⟩$, measuring $X$ on the original target. An apparatus role therefore depends on the ready state and readout as well as the measurement interaction.