Thank you for taking the time to report this issue to us!
Normals2D pass is essential for 2D lighting.
And both 1) Rotating Y by 180 as well as 2) Scaling Z by -1 will result in Normals pointing in the opposite direction at the end of Vertex Shader stage (Post Transform).
Hence this is expected. Here are the results under various scenario. Observe both Rotate by 180 or Scale by 1 resulting in (0.00, 0.00, 1.00) which is opposite to the default normals (0, 0, -1)