It won't "destroy" the ESC (ask whoever told you that how it would achieve this), but, if the ESC needed to be reprogrammed, it might get thoroughly confused. If the motor is turning the wrong way, the best, simplest and most effective answer is always to reverse the motor connections to sort out motor rotation direction.
When being programmed, typically, it will look at the pulse width initially as the neutral stick position. It will then expect the next one it gets to be full forward, but it will be looking for a longer pulse. If the channel reverse is switched, it will never get this, as it will only be offered a shorter pulse, and the program will likely sulk. Later correct reprogramming from a transmitter correctly set up will usually solve the problem.