Same two rectangles are created in Ae but one is rotated 180º. Whats the deal? You probably created the rectangle by dragging from the top-right to bottom-left.

Drag top-left to bottom right to create the correct rotation

Because of the Parametric shape detection rules on normal paths, the system doesn't know anything about the shape (or how you created it) but looks for the first vertex of the path then measures some things about it and also checks the angle between the first and second vertex to calculate the rectangle rotation.

For some weird reason, dragging out the rectangle from the opposite direction inverts the rotation of the element in the math.

It's a weird decision that some devs at Adobe made like 20 years ago. Who knows.