This answer invokes some facts which are possibly not yet available to the OP. Perhaps it provides motivation for further study.
Perhaps the best way to see it is to use the fact that $S^n$ is a smooth submanifold of $\mathbb R^{n+1}$. The tangent space $T_x S^n$ can thus be identified naturally with its Euclidean tangent space $T'_xS^n$ which can be understood as the set of all derivatives $u'(0)$ of all smooth curces $u : (-r,r) \to \mathbb R^{n+1}$ such that $u(0) = x$ and $u((-r,r)) \subset S^n$.
It is easy to see $T'_xS^n$ is the orthogonal complement of $x$. Thus $T'_xS^n = T'_{-x}S^n = T'_{a(x)}S^n = V$. The differential $T_x a : T_xS^n \to T_{a(x)}S^n$ can then be identified with the restriction of the ordinary Euclidean derivative $Da(x) : \mathbb R^{n+1} \to \mathbb R^{n+1}$ to $T'_xS^n$. We have $Da(x) = a$ because $a$ is linear. Therefore $T_x a$ is identified with $a : V \to V$.
How does $T'_xS^n$ get its orientation? One can show that it inherits one from $\mathbb R^{n+1}$ as follows: Call an ordered basis $(b_1,\ldots,b_n)$ of $T'_xS^n$ positively oriented if $(x,b_1,\ldots,b_n)$ is a positively oriented basis of $\mathbb R^{n+1}$. The canonical orientation $\omega_x$ of $T'_xS^n$ is the equivalence class of positively oriented bases of $T'_xS^n$ . This shows the oriented Euclidean tangent spaces $T'_xS^n = (V,\omega_x)$ and $T'_{a(x)}S^n = (V,\omega_{a(x)})$ have opposite orientations (although they agree as unoriented vector spaces).
See also https://math.stackexchange.com/q/10248.
Now consider $a : (V,\omega_x) \to (V,\omega_{a(x)})$. It splits as the composition of $a : (V,\omega_x) \to (V,\omega_x)$ and $id : (V,\omega_x) \to (V,\omega_{a(x)})$. The first map is orientation preserving iff $n$ is even, the second is always orientation reserving. Thus $a : (V,\omega_x) \to (V,\omega_{a(x)})$ is orientation preserving iff $n$ is odd.