My gut says the rims are squared from 110 years of wear and tear. It is possible, I'll wait for more responses.
Not a chance. Seeing square rims isnt uncommon on 1909 wheats. A lot of business strikes can exhibit square rims especially if they were struck well. I bet this one was struck well prior to the circulation wear.
It is a worn business strike, with some environmental damage. If you want to keep insisting it's a matte proof, then it's time for you to do the research. There's a lot more than just squared rims. Die markers on Matte proofs have been well documented and you should be able to find them easily. Remember, you must have ALL the diagnostics. You'll also learn about striking characteristics of early Lincolns.
I'm not being insistant, just thorough. I did not see any die markers listed for the 1909's. So thanks guys.