Turning around a track definitely dissipates some heat energy through increased friction with the rails. Imagine taking a semicircle turn and making it tighter and tighter. At the limit, the train is basically hitting a solid wall and rebounding in the other direction, which would certainly transfer some energy.

The energy question is this: going from a 100kmh-due-north momentum to a 100kmh-due-south momentum via slowing, stopping, and accelerating again clearly takes energy. You can also switch the momentum vector by driving in a semicircle. Turning around a semicircle takes some energy, but how much - and where does it come from? Does it depend on how tight the circle is - or does that just spread it out over a wider time/distance? If you had an electric train with zero loss from battery to wheels, and you needed to get it from going north to going south, what would be the most efficient way to do it?