SPI setBitOrder question
All integrated SPI logic basically consists of a single shift register.  



The image shows what happens if LSB goes first. Data is shifted right, at the master side LSB goes first out to MOSI, and at the same time the slave's LSB is shifted in at the left. Eight clock pulses later that same LSB has travelled through the whole shift register and arrive at the master's LSB.

If MSB goes first it means that data is shifted left, at the master side MSB goes first out to MOSI, and at the same time the slave's MSB is shifted in at the right. Eight clock pulses later same MSB has travelled through the whole shift register and arrive at the master's MSB.  

So, yes, MSB first goes for both sending and receiving. The bidirectional shift register, allowing both MSB first and LSB first is a feature of the SPI hardware in the AVR controllers. Other manufacturers use a fixed shift direction. If your data is as long as the shift register then in most cases the shift direction will be irrelevant.