I'm a bit confused, but I *think* you're asking if you can rotate a monitor image 180 degrees simply by swaping the two wires inside each pair of yoke windings. If so.. the answer is a definitive YES.
If you mean you want to actively "rotate" the monitor as people are playing via a switch... in theory--yes, in practice: costly and succeptable to damage the monitor if turned while it's on.
But either way, all mame builds support rotating the image 180 degrees for each game as needed, plus if you're using Windows, most ATI and nVidia drivers allow you to rotate windows 90/180/270 degrees as well.
Be aware that in practice, I've found that rotating a monitor 180 by swapping yellow for green and red for blue on the yoke typically results in a slightly different colored/converged picture, because you may not be hitting the phosphor at the exact same spots as it did the other way. Usually this can be fixed by adjusting convergence magnets.. easy but time consuming. Some monitors need no adjustments, some just seem "pale" when flipped in my experience.