I have a 1994 cent with the same amount of rotation. I would presume it was struck by the same die pair. I bought mine on eBay about 6 months ago for around $25 in uncirculated condition. That was something of a bargain, but I find that rotated die errors don't sell for much in the smaller denominations. Since the amount of rotation is the same in the two coins, this may indicate an installation or die preparation error, rather than a loose die. But it's impossible to say for sure without a larger sample.
By the way, Mr. Crawford is incorrect in assuming that it was the reverse die that rotated. Either die can rotate. It is usually impossible to determine which die was loose. In the few multi-errors I have that feature a rotated die error, and in which it is possible to establish which die rotated, it is always the OBVERSE die that did the rotating.
I'm no "oldie" to the forum, but man, I still love reading threads like this. Always learning something new Needless to say, this article, and ones like it, is why my last step with every coin I search is a "flip check".
ahh finally some information : ) my father found a 1994 lincoln penny with a 180 degree rotated die.. i've been looking all over the internet for some information.. finally it's starting to emerge