For the models with plugs on the bottom of the board, you just swap the white wire plug into the yellow connector and vice versa. No soldering.
I've done this with a PS-1 equipped GP38-2 that I have. I have three of them, and set one to start backwards by just swapping the connectors.
Funny thing is I got the locomotive cheep because it didn't run. When I opened it up, I found that someone prior had tried to get it to start in reverse by swapping the wires at the motor. They did such a bad job at soldering that they had shorted the wire to the can on one motor and the other motor one of the leads broke off. So I rewired it to match one of my other locomotives, then s2wapped the connectors on the board, and presto, a backwards starting locomotive.
But as someone else stated above, and I would actually recommend it, turn on direction lockout with feature 40, and then lock them in the direction you want. It can be a royal pain if you hit some dirty track and weakly powered switch and one of the locomotives cycles and they are no longer in sync.