I have read through thread
http://forum.arcadecontrols.com/index.php/topic,36605.0.html and found the following post:
Had a quick look and this works (actually took longer to write this post).
File: winddraw.c
function: render_to_primary
Change 1: Remove multipliers so that the game doen't automatically fills the screen
Replace the line
win_compute_multipliers(&inner, &xmult, &ymult);
with
xmult = ymult = 1;
Change 2: Don't center the game vertically so both images fit
Replace the line
inner.top = outer.top + ((outer.bottom - outer.top) - (win_visible_height * ymult)) / 2;
with
inner.top = outer.top;
Change 3: Output the second image flipped
After the line
win_perform_blit(¶ms, update);
Add the following lines
params.dstyoffs = inner.top + win_visible_height * ymult;
params.flipx = !blit_flipx;
params.flipy = !blit_flipy;
win_perform_blit(¶ms, update);
To test it you need to use a resolution big enough to fit the game twice
mame game -resolution 1024x768 -flipx -flipy
(The flipx and flipy are just because it was easier to keep the original image on top)
Now you need to make it an option and calculate the correct multipliers etc
I thought I'd give this a try as I still can't open the PDF from the
http://forum.arcadecontrols.com/index.php?topic=38312.0 thread (if anyone can open this please let me know

)
So I downloaded the compiling tools for older versions of MAME (In this case V0.69) from:
http://www.mameworld.info/ubbthreads/showthreaded.php?Cat=&Number=207730made the changes and then compiled. Success! I got the same result as wpcmame did. I ran SSF2 with -resolution 1024x768 -flipx -flipy and it ran at 60fps, with VSync and mirrored! The problem is, the mirrored affect works fine in "landscape" mode but if I rotate using the ini file or the rotate option when running MAME it rotates the screens ok, but it looks like this:
Screen 1: ->
Screen 2: <-
I am trying to achieve the following:
Screen 1: <--> :Screen 2
I'll see if I can upload some pics tonight.
I'm not that familer with C coding, however I am happy to mess around with the code and see what results I can come up with. Could anyone point me in the right direction as to what to change? Also, is there anyway of testing MAME code changes without having to compile everytime (some kind of interpreter)? This would speed up my trial and error testing greatly
Edit: Added which version of MAME I am compiling.