as the result of flooring at RenderLayer::paintLayerByApplyingTransform() and painting the box with the subpixel adjustment on the rotated context. (in case of 180deg, subpixel adjustment pushes the box upwards)
LayoutTests/compositing/hidpi-absolute-subpixel-positioned-transformed-elements.html
It was fixed in r169309.
The test is still marked as failing in LayoutTests/TestExpectations