I just had a play with Exif Editor on my Mac, flipping a copy of an image horizontally in the EXIF data.
In Finder, I get (original on left, flipped on right) :
However, in PL3.2, I get (flipped on left, original on right) :
I thought I had stumbled across a kludge until this is properly implemented in DxO but, it would seem DxO is doing something inconsistent behind the scenes.
Any ideas?