As to the standard question. The format is defined in ODB++ as x, y, rot, mirror.
When you provide data to a CM they will generally be using some sort of data preparation tool. They will take your gerbers, and your placement data, interpret the rotation mirror and x/y data. They then will correct for tape rotation of parts. As long as you give x, y, rotation, and mirror you should be fine. I would not modify the output of the tool to interpret the rotation based on mirror.