The region opposite sperm entry forms the:
Cortical rotation moves determinants opposite sperm entry, forming gray crescent with high nuclear beta-catenin. This region becomes Nieuwkoop center and later Spemann organizer, establishing dorsal side of embryo that will form notochord, somites, and neural tube. Sperm entry side maintains high BMP and ventralizing signals, becoming ventral side producing blood, lateral plate mesoderm, and epidermis. Manipulations that reverse rotation reverse dorsal-ventral polarity, demonstrating opposite side rule. Anterior-posterior axis forms later via Wnt and retinoic acid gradients, not directly from sperm entry point positioning alone during development.
Ref: Wolpert, Principles of Development, Chapter 6: Cortical rotation establishes dorsal side opposite sperm.