It is a sealing / preserving method for practitioners at a more advanced stage. For women, I cannot tell from my experience because I am not a woman - but the connection to Yin and Yang and Dantian position is slightly different. The focus point and .. actually all is different but it takes a long time to go over all this in just a small post. It is a very complicated topic, and people who have studied meridians may be able to tell you a lot more than me. What is nourishing for a woman is different in internal practice and the connection between heart and Dantian .. as well as the rotation, is different. Men should practice as men and women as women - interchanging the way of posture is not good and may disturb the internal balance - required the practitioner is at an advanced stage and has good control over the focus.
Many people who practice internal arts with wrong energetic poles may become strange - may feel something or becoming oversensitive - that is caused by this imbalance. Again I can only speak for men, and I found this "poles" between Yin and Yang important to stay calm and to have a replenishing effect afterward.
My main interest is always in practical understanding - and after some years I felt the difference of this postures, this information is superstitious if not practical understood - so I never had interest in going into the more complicated texts of meridian practice. We were taught in Wudang whats right and whats wrong - the rest is up to you - keep the practice as simple as possible and you get the most of it.