It's quite clearly and without question an example of the mentioned master doubling. I've posted the link more times than I care to remember, but if you'd like to educate yourself, go to Wexler's (doubleddie.com), click on the doubled die listings link, find those for the 1972 Philly, and scroll to the very bottom for details. Perhaps he has the same listed for S mints, but said master doubling impacts examples from all three mints so the info goes for all.
Let me do the leg work for you: 'Shortly after the various obverse doubled die cent varieties were produced that year, the Lincoln cent master die for 1972 failed and a new one had to be produced. Clearly the Mint was having problems that year with the hubbing process as was evidenced by the many doubled die varieties produced. Those problems carried over to the second master die that was produced for the Lincoln cents that year. That second master die was produced with minor doubling. It is estimated that the doubled master die was created somewhere around April or May of 1972. All of the Lincoln cents struck by working dies that descended from the doubled master die show this minor doubling. The doubling can be seen on the letters of IGWT, the letters of LIBERTY, and very slightly on the date. Since 60% to 70% of all Lincoln cents for 1972 show this doubling, it is far too common to have any value. This includes 1972 D-Mint, S-Mint, and proof coins produced that year.' From the previously mentioned website(scroll to bottom): http://www.doubleddie.com/384301.html
Nada, zilch, zip, zero aside from face. I mean no offense, but this is why I didn't bother to again search out the mentioned link. As much as many of us are happy to assist others, it's not our responsibility to do literally everything for them. Had you simply taken the few seconds necessary to do as suggested, as Beef most kindly went out of his way to do for you, the answer to your question as well as all pertinent details about this issue would have been addressed. Please understand I'm not trying to be mean here, and this isn't intended only for you as there are MANY engaging in this type of behavior, but there has been a fair amount of discussion among the membership about this type of thing, and a number of knowledgeable people have distanced themselves from giving further help to those in need because of it. Would you want to spend a few hours per day answering the same questions over and over and over again, often for people refusing to make even the most minimal effort to help themselves? Unless we all start working together and doing our part, it's hard to see how things will improve from this lowly point. If you don't believe me, just take a look at how it's almost always the same few members answering this type of question even though there are many others perfectly capable of doing so. The more knowledgeable come here not only willing to share, but also to enjoy themselves as well, and there isn't much to enjoy when expected to do for perfectly capable others what they should do for themselves. Please consider this respectful food for thought.
It wasn't kindness, I had never seen the information about the 72 master hub being doubled, so I took the time to learn.... I agree with your post, it's frustrating to have people come here and expect to be spoon feed the information. Further, to see people new to the hobby come in hoping to make a quick buck with 0 actual interest in the hobby is depressing.
