Jumping back in time within a video needs a clear signal, or the transition can feel confusing. The rewind tape sound effect solves that instantly, using a classic reversing whirr to mark a flashback cut.
Why a rewinding sound clearly signals going backward
The reversing motion of a tape rewinding is a widely understood visual and audio metaphor for going backward in time, making it an intuitive transition cue for a flashback even without any accompanying explanatory text. 
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A metaphor everyone instantly understands
Even viewers unfamiliar with actual tape technology generally understand the concept of "rewinding" from its widespread use across media, making this sound cue effective as a transition signal regardless of a viewer's age or familiarity with the original format.
Best moments to use it
This sound effect works well right before cutting to a flashback moment, using the reversing whirr as a clear audio signal that the video is jumping backward in time, helping viewers immediately understand the transition without needing on-screen text.
Not limited to retro-styled videos
This sound works for any flashback transition regardless of the overall video's visual style, using the nostalgic sound purely as a functional cue for moving backward in time rather than requiring the whole video to have a retro aesthetic.
Keeping the rewind brief
A brief rewind sound, just long enough to clearly signal the transition, tends to work better than a long, drawn-out effect that could slow down the overall pacing of the edit and make the flashback feel like it's taking too long to arrive.
Pairing it with other retro transition sounds
This sound fits naturally alongside other nostalgic transition cues, similar to how the dial-up modem connecting sound effect for nostalgia edits captures a different but related wave of old-technology nostalgia.
Conclusion
The rewind tape sound effect gives any flashback transition a clear, instantly understood audio signal. Browse SoundGIFs' sound effects library for more sounds built for smooth video transitions.