Okay, coming back to this one, a change I'm making for the next update is that if you flip / rotate a one-way-wall, the direction of its effect changes too. For example, if you horizontal flip a one-way-left arrow, it becomes a one-way-right arrow.
So if you invert a one-way-down arrow, or rotate (and invert if need be) a one-way-left/right arrow, you would end up with one-way up arrows.
I'm going with the "only bombers can destroy them" effect here, as I'm thinking that if bashers can't destroy walls at a 90 degree angle in one direction, they shouldn't be able to in the other either. It's of course logical that miners and diggers can't destroy a one-way down arrow. In fact, even if bashers could destroy one-way-down arrows, I would think there's still a valid argument for not letting them destroy one-way-up arrows: Visually, their stroke starts at the top and moves downwards, essentially meaning they destroy the terrain in a downwards direction (within a single stroke). So I think not allowing them to destroy one-way-up arrows is very much justified.
In the event that Fencer does get added, they would be able to destroy these one-way-up arrows. Likewise, if a laserblaster skill were ever considered (though this one, unlike Fencer, is very unlikely to happen), they would also be able to destroy them.