Off-plane reflection gratings were previously predicted to have different efficiencies when the incident light is polarized in the transverse-magnetic (TM) versus transverse-electric (TE) orientations with respect to the grating grooves. However, more recent theoretical calculations which rigorously account for finitely conducting, rather than perfectly conducting, grating materials no longer predict significant polarization sensitivity. We present the first empirical results for radially ruled, laminar groove profile gratings in the off-plane mount, which demonstrate no difference in TM versus TE efficiency across our entire 300-1500 eV bandpass. These measurements together with the recent theoretical results confirm that grazing incidence off-plane reflection gratings using real, not perfectly conducting, materials are not polarization sensitive.