In my mind answering "yes" to "upgrade" gives the correct result.
I'm assuming in the history of this tyre, whatever part number it has, the part's definition has internally been rotated at some point.
Answering "no" would give the wrong result - in the sense that viewing the old model with the old part number that now links to the new part but without the transformation applied (because you chose "no") means the tyre would face the wrong way.
The logic only looks wrong to me if you now create a new model and add 132-old.dat, since the first reload+upgrade of this model will flip the tyres the wrong way, but you're not supposed to be using the part on new models. The upgrade, I have assumed, is for fixing old models, and choosing "yes" seems to do what I'd expect.
I'm assuming in the history of this tyre, whatever part number it has, the part's definition has internally been rotated at some point.
Answering "no" would give the wrong result - in the sense that viewing the old model with the old part number that now links to the new part but without the transformation applied (because you chose "no") means the tyre would face the wrong way.
The logic only looks wrong to me if you now create a new model and add 132-old.dat, since the first reload+upgrade of this model will flip the tyres the wrong way, but you're not supposed to be using the part on new models. The upgrade, I have assumed, is for fixing old models, and choosing "yes" seems to do what I'd expect.