Actually there is more.
1) Some objects upside down (entrances) are not drawn.
2) Other objects upside down (water, exit) are not drawn upside down but just normal.
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# LVL ericbrick.ini
# Edited with Alpha version of Lemmings Level Editor
releaseRate = 1
numLemmings = 50
numToRescue = 48
timeLimit = 4
numClimbers = 1
numFloaters = 1
numBombers = 1
numBlockers = 0
numBuilders = 8
numBashers = 2
numMiners = 1
numDiggers = 1
xPos = 420
style = brick
# Objects
# id, xpos, ypos, paint mode (), upside down (0,1)
# paint modes: 8=VIS_ON_TERRAIN, 4=NO_OVERWRITE, 0=FULL (only one value possible)
object_0 = 9, 964, 192, 4, 1
object_1 = 0, 964, 160, 4, 1
object_2 = 7, 786, 165, 4, 1
object_3 = 1, 496, 85, 0, 1
# Terrain
# id, xpos, ypos, modifier
# modifier: 8=NO_OVERWRITE, 4=UPSIDE_DOWN, 2=REMOVE (combining allowed, 0=FULL)
terrain_0 = 5, 946, 229, 0
terrain_1 = 5, 1010, 229, 0
terrain_2 = 5, 1074, 229, 0
terrain_3 = 5, 1138, 229, 0
terrain_4 = 5, 1202, 229, 0
terrain_5 = 5, 818, 229, 0
terrain_6 = 10, 434, 225, 0
terrain_7 = 35, 750, 101, 0
terrain_8 = 35, 750, -27, 0
terrain_9 = 5, 1116, 48, 0
terrain_10 = 5, 1180, 48, 0
terrain_11 = 5, 1244, 48, 0
terrain_12 = 5, 562, 229, 0
terrain_13 = 5, 1266, 229, 0
terrain_14 = 5, 498, 229, 0
terrain_15 = 5, 626, 229, 0
terrain_16 = 5, 690, 229, 0
terrain_17 = 5, 754, 229, 0
terrain_18 = 7, 746, 48, 8
terrain_19 = 7, 810, 48, 0
terrain_20 = 7, 874, 48, 0
terrain_21 = 7, 938, 48, 0
terrain_22 = 7, 1002, 48, 0
terrain_23 = 7, 1066, 48, 0
terrain_24 = 7, 691, 48, 8
#Steel
# id, xpos, ypos, width, height
#Name
name = When
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