2023 (27.9.6)
2024 (28.7.10)
2026 (30.3)

上記のバージョンで検証してみました。
結果は、この問題は 2026 (30.3) で修正されたと判断できます。

前提として、回転メタデータの扱いが変更されたのは2024 (28) です。
問題は、その仕様変更が、2023 (27) 以下のファイルを開いた時に悪影響を与えて、見た目の向きが変化してしまうことです。

2026 (30.3) では、回転メタデータの扱いを2024以降の仕様のままにして、2023以下のファイルを開いた時に「見た目の向きが同じ」になるように調整しています。

見た目の向きが変わってしまうのが問題だったので、変わらなくなった 2023 (30.3) で修正されたと判断できます。

添付の検証.pdfを参照してください。

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I tested with the above version.
My conclusion is that this issue was fixed in 2026 (30.3).

As background: the change in how rotation metadata is handled was introduced in 2024 (28).
The problem was that this behavior change had an adverse effect when opening files saved in 2023 (27) or earlier, causing the visual orientation to change.

In 2026 (30.3), the rotation metadata handling follows the 2024 and later specification, while ensuring that the visual orientation remains the same when opening files saved in 2023 or earlier.
Since the problem was that the visual orientation changed, and it no longer does, I conclude that this has been fixed in 2026 (30.3).
Please refer to the attached 検証.pdf.

I opened a file created in Adobe Illustrator® 24.0 using Beta Build 30.4.0.135, but the image rotation issue had not been resolved.
Since the image contains personal information, I cannot provide the actual image, but I have attached the properties of the image in question.
Images rotated by 90° and -90° were displayed with incorrect rotation.
Images rotated by 180° are displayed correctly.

The same issue occurs in Illustrator versions 28.1 and later. (For example, if data created in 28.0 is expanded in 28.1)

When an image containing Exif Orientation information is placed in an Illustrator document, the image will be laid out in an orientation that takes into account the rotation information.
However, if you open the document in another version of Illustrator, this "considering image rotation information" will be ignored.As a result, the rotation information on the image side and the rotation information on the Illustrator side are applied, and the image appears to be rotated twice.
I think the solution is to have a mechanism to carry over "consideration of rotation information" between different versions.

From my testing, Illustrator 27.0 and later versions that have this problem are 27.6.1, 27.7.0, and 28.1 and later.

The same issue occurs in Illustrator versions 28.1 and later. (For example, if data created in 28.0 is expanded in 28.1)

When an image containing Exif Orientation information is placed in an Illustrator document, the image will be laid out in an orientation that takes into account the rotation information.
However, if you open the document in another version of Illustrator, this "considering image rotation information" will be ignored.As a result, the rotation information on the image side and the rotation information on the Illustrator side are applied, and the image appears to be rotated twice.
I think the solution is to have a mechanism to carry over "consideration of rotation information" between different versions.

From my testing, Illustrator 27.0 and later versions that have this problem are 27.6.1, 27.7.0, and 28.1 and later.

A screenshot is fine, thank you, but can you share the actual image that you are using, please, so the team can check it and fix, using this exact image?
If you don’t want to share it publicly, you can email it to sharewithai@adobe.com. In this case, please put the link to this report in the body of the email (http://illustrator.uservoice.com/forums/601447/suggestions/47156926)

Can you share an example of such a document and provide images to clarify your request, please?