Viewport material shading looks like face orientation is wrong but the issue is something else The next image will show the problem I am having.

I've been playing around trying to fix this, I had this issue ages ago once but I never found a fix, a year later it has cropped up again. I have checked face orientation, normals are facing the correct way, there are no extra faces inbetween those sections, I have merged vertices by distance, applied rotation and scale, my seams and UV seem alright and I have no marked sharp edges. Images shown below, what have i missed?

Above is the blend file.
Edit: So my answer fixed the problem on my computer but not on yours apparently...
Show Backface seems to be the option you want to disable, it will affect the Material Preview in Cycles, it won't affect the Render, except in Eevee: