Almost all temples at Angkor open to the east. Angkor Wat faces west. APSARA points to Brahmanic funerary rites performed in reverse order; accordingly the reliefs are read anticlockwise. The galleries show Suryavarman II himself, battles from the Mahabharata and the Churning of the Sea of Milk.
Evidence / source: APSARA National Authority · Angkor WatTake the orientation as a question onto the causeway: arriving from the west you see the complex as it was meant to be seen, with the sunset behind you. The reliefs are then not decoration but a programme placing the builder within an order of gods and epics. The sequence of images is part of the message.
What the evidence cannot establish on its own
The reading as a funerary temple is the most widespread, not the only one. The westward orientation alone does not establish where, or whether, the king was buried. The dating of individual reliefs also remains a research question; the north-east corner was only completed in the 16th century.