As in 1/4 turning the subfloor?
I used to believe that 1/4 turning the second layer of plywood would add strength to the floor system kinda like plywood itself gains its strength from its cross ply construction. In reality plywood and OSB have a strength axis that runs the long direction of the sheet. This is why subfloor is installed perpendicular to the joists. The subfloor itself resists deflection between the joists. 1/4 turning subfloor would result in dips between the joists. For this reason the second layer of subfloor should be run the same direction as the first layer, perpendicular to the joists. That way you are taking advantage of the strength axis in the plywood, which is the whole purpose of adding a second layer. Definitely offset the side seams by at least 1’
Something else to consider is to look at your joists themselves. 5/8” subfloor is bare bones minimum code which leads me to wonder what your joists are like. I’ve seen plenty of older houses that don’t have sufficient joists to meet L360 (for standard tile installation). If you’re installing large format tiles you will need to meet L720 (or is that just for stone?) which prolly ain’t gonna happen if you have an older house. Just something to ponder and if your tiles should crack down the road you’ll know why.