I let off on the brakes, let the bike get a bit of speed, being very careful to remain arrow straight, & hauled down hard on the front brake lever. I was rewarded with several ABS cycle "kerplunks", so yes indeed, ABS on our bikes does work in reverse.
Now if I can just imagine a scenario where I might need it.
& by the way, with the linked brakes, as the front wheel was now the rear wheel, & the rear wheel now the front wheel, I don't think the system recalulated the brake forces, as the bike did not stop nearly as fast as when going forward. I guess I might have to complain to BMW for the oversight.