Definiton: In computer graphics, back-face culling determines whether a polygon of a graphical object is drawn.
FFXIV handles this in a few different ways, and how you use them is up to your own taste.
Opening up a model, you can go into Viewport Overlays > Face Orientation.
This will show you some colors, depending on what way the normals are facing.
Blue: Single mesh layer, outward facing.
Red: Single mesh layer, inward facing.
Purple: Double mesh layer, with red under and blue on top.
Pink: Double mesh layer, with blue under and red on top.
How does FFXIV render this in-game?
It depends on your material “Backfaces” option!
Show Backfaces:
Hide Backfaces: