On modern Windows you don't need to worry about endianess at all. It is always little endian :)
Anyway. 0x123456789ABCDEFF value in little endian is stored in memory like this:
.
That is what "transformer.QuadPart = sourceValue;" line does.
Because you can access LARGE_INTEGER as two 32-bit integers then one of them will be read from "FF DE BC 9A" bytes (first 4 bytes), and second one from "78 56 34 12" (next 4 bytes). So on little endian first 32-bit integer (low part, because little endian) will be 0x9ABCDEFF, second one (high part) will be 0x1245678.
This won't work on big endian machine. There 64-bit integer stored in memory would be reversed "12 34 56 78 9A BC DE FF". Reading two 32-bit integers from this would get you different values for low and high parts. Low would be 0x1245678 (from first 4 bytes) and high would be 0x9ABCDEFF (next 4 bytes).
Using shifts and & would fix this - because those are endian agnostic. Using second code would always get 0x1245678 as highPart, and 0x9ABCDEFF as lowPart.