>>3190398>>3190192>>3190203Flipping your lens upside down does nothing unless the device you are using it on can detect this and automatically changes something in the photo after you take it. With phones and some cameras, they actually put data in the photo's exif that will tell programs how to orient the photo when viewing. Thus, when you take a photo upside down, it will always show it right side up in some programs, while in others it shows it upside down. This is why you get a lot of people posting upside down photos online. 4chan & most web browsers doesn't follow the convention of the image's intended orientation. It may look correct to you, but everyone else viewing it sees it upside down.
As far as your mental perception of the framing of the photo, that can change if you are holding the device upside down and its orientation is turned off so that the image is also upside down. you might end up framing the photo much differently than you normally would have. Other than that, there's no effect.