You can also check the option 'Rotate MAME with MaLa' in the options dialog:
mame config -> options -> auto rotate
That means if you change the orientation of MaLa ALL MAME games will rotate to the selected MaLa orientation.
That is what I meant by... "Mala can then be set to tell mame to launch with the same orientation that the list is (at the time point you launch the game). " but you worded it better
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1) If 'Virtualmatt' is happy with remembering each games orientation then he could just have one list and just use the auto rotate option.
2) If he is happy with separate list then he can use 'cocktail mode' having it switch to diffrent lists on each orientation
3) If he wants just one list and for mame to run in the correct orientation depending what the game is then.... I can't see any other solution that the multiple .ini's