I don't know. But after I read the title and clicked the link I was getting ready to offer my sincere condolences.
It seems there is another variety of the coin that has 'BIRR' on the 'uncorrected' dies. So, I'll guess that 'BIRR' is an incorrect spelling of something on the coin, and the mint corrected the spelling directly on the dies rather than create new dies. Hence, there is an 'original' error coin, and the 'corrected dies' variety.
From the NGC price guide of this coin: 1889 Struck at the Addis Ababa Mint in 1922, 1931 and 1933 from newly prepared dies having corrected denominations
Actually not even a re-strike now that i think about it. "Newly prepared dies". Therefore not a genuine re-strike.
No, it's not a restrike. It is a genuine, mint-issued coin. The coin was initially struck with dies intended for a 1/8 Birr coin (a silver denomination of much higher value). So, they defaced the denomination, at the bottom of the reverse. When they got a chance, they made new dies with the correct denomination (1/32 Birr). What you show is the newly created dies with the correct denomination. Ethiopian coins were struck for many years without changing the dates - they aren't restrikes, that's just how the Ethiopian mint chose to do it.
