I find that most writing about Gore-Tex gets the mechanism of breathability wrong. Often I’ll see references to humidity or air pressure. I also see tons of statements that Gore-Tex can’t breathe if the DWR fails.
None of that is correct. Water moves through Gore-Tex via evaporation, and the driver is heat. As long as it is warmer on one side of the membrane than the other, moisture will move toward the colder side. This works even if both sides of the membrane are in direct contact with liquid water.
The ePTFE of Gore-Tex is like an open-cell foam, or an extremely dense net, whose holes are small enough to exclude liquid water drops, but huge compared to water molecules. It is not one-dimensional; it has thickness. It creates essentially a thin captive atmosphere within the membrane, through which water vapor can move.
If the membrane is immersed on both sides, water will be evaporating into the captive atmosphere within the membrane from both directions. Water vapor will also be condensing out of that atmosphere in both directions. So if one side is warmer than the other, there will be a net transfer of water from the warm to the cold side. On the warmer side it will be a bit easier for water to evaporate; on the cold side, a bit easier for it to condense.
In Gore-Tex the inner side of the ePTFE is mated to hydrophilic polyurethane (PU). This is to protect the ePTFE from oils and grease from our disgusting skin. So water vapor is soaked up by the PU, and once the PU is saturated, the water starts evaporating from the PU in both directions. But again, as long as there is a heat gradient, it will result in net moisture movement from warm to cold.