If a disk is sold as double-sided, that means that the manufacturer has done some testing on the material that's on both sides of the disk, and confirmed that it meets specifications. If a disk was sold as single-sided, that means that the manufacturer only promises that one side meets specifications. Disks which are sold as single-sided may be any combination of the following:
Disks made from material that was tested on both sides and is in fact good.
Disks made from material that was tested on both sides, and where one side failed the test, and where only one side of the disk would be able to reliably hold data on all parts of it.
Disks made from material that was tested on both sides, and where one side failed the test, but where all defects happen to be in places where a drive wouldn't try to store data anyway (meaning that all parts of the disk that would be used to hold data are just fine).
Disks made from material that was tested on one side, and assembled into "single-sided" disks without testing the reverse side.
Before manufacturers refined their coating processes, a substantial number of "single-sided" disks may have been in the second and third categories. As processes improved, the amount of material failing testing would have gone down, to the point that most disks would fall into the first or fourth categories.
I'm not sure I've ever encountered a "single sided" disk that wouldn't be usable as a "flippy" on machines that didn't use a rotation index sensor, but I would expect that in the early days of 5.25" floppies that might have happened more often.
I was the IBM PC Coordinator for a site with 4000 PC users and I almost never saw diskettes other than those "Single Sided Double Density" versions.
. I have only one or two "Part No. 6023450 Double Sided Double Density 40 track soft sectored".) Of 100s
So I believe the IBM labelled "Single Side: diskettes are in fact Case (1) Above "Disks made from material that was tested on both sides and is in fact good."
– Terry King Jun 11 '22 at 16:49