This is one concept which is actually not so easy to explain, it took me quite some time to understand how it differs from unrotated.
Iirc, ethymologically, it means that the larger side of the emulated content matches the larger side of the screen it is rendered on.
In strictly technical terms, TATE in MAME is a mode where both 90° and 270° vertical games will “appear internally unrotated” with the same verticality, meaning one kind won’t be upside down compared to the other kind, and it does the same for 0° and 180° horizontal games. Meaning in reality, it is different from being unrotated because a 180° rotation might have been applied internally to normalize the orientation of the content.
Afaik, any relation to scanline orientation is a side effect and not something intentional. As such, “Wrong TATE mode” might be a bad choice as a topic name for shaders orientation.