The only theory I have ever heard is that the outer foil can pick up noisy electric fields more easily, since it shields the inner foil. The resulting noise is most easily drained to ground if the outer foil is connected to the lowest impedance, which is usually the source. So it's good practice to connect that way if you can. But the effect is quite small, and the signals in a power amp are quite large, so it is very unlikely to be an audible effect in a power amp.
Note that a 300B has about 700 ohms plate resistance, and the 10uF cap has about 300 ohms reactance at 50Hz, the lowest frequency noise field you might find typically. At higher frequencies the reactance is even smaller. So the parafeed output cap will easily drain noise from either end.