you don't realy have to make a new cs unless your solid modeling and want to extrude or 4 axis machining or maybe 3 axis maching. if your actually stoping the machine and flipping the part over without axis control, gibbs dosn't care what cs you are in. but if you do change the cs and change the depth of your wireframe drawing it could cause some issue with pocketing and whatnot becuse the image is lower than the machining..(this is because your realy maching 2 different parts as far as the software is conncernd)
exuse my lame tyyping