In any case I think you've discovered a very bad bug in the Finder. If I start with the front window sorted by NAME in REVERSE-ORDER I can't get the scripted changes to stick unless I include the block with the bolded comment. The triangle in the column heading changes properly, but the column itself doesn't re-sort unless I include that block.
####################################################################################################
# Author: ccs
# Created: 2010-10-09 : 12:45
# Modified:
# Application: Finder
# Purpose: Resize front window to large default size.
# Dependencies: none
####################################################################################################
tell application "Finder"
try
if (count of windows) > 0 then
tell front window
if current view ≠ list view then
set current view to list view
end if
tell its list view options
set width of column id name column to 413
set width of column id modification date column to 157
set width of column id size column to 97
set visible of column id kind column to false
set sort column to size column
set sort column to name column
set sort direction of sort column to normal
# TO GET THE CHANGE TO TAKE...
set sort column to size column
set sort column to name column
end tell
set bounds to {0, 44, 844, 1196}
set current view to list view
set toolbar visible to true
set sidebar width to 175
set statusbar visible to true
end tell
end if
on error errMsg number errNum
beep
tell me to display dialog "Error: " & errMsg & return & "Error Number: " & errNum
end try
end tell