OP commented:
This puzzle was brought upon from the philosophical question that comes from that observation [that every reflection is back-to-front inverted]. Why? Why is a reflection back-to-front; why does a mirror favour flipping across the vertical axis and not any other?
The truth is, of course, that it doesn't favor anything.
When we look at an object as it faces toward us, left from its perspective is on our right.
When we look at its reflection as it faces a mirror, left from its perspective is now on our left.
The object's top/bottom/left/right, as seen:
$$\small\begin{array}{ccc}\bf{by\ someone\ else}&\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ &\bf{in\ a\ mirror}\\\begin{array}{rcl}&top&\\right&&\ left\ \\&bottom\end{array}&&\begin{array}{rcl}&top&\\\ left\ &&right\\&bottom\end{array}\end{array}$$
If that object is turned upside down, here are its own top/bottom/left/right, as seen:
$$\small\begin{array}{ccc}\bf{by\ someone\ else}&\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ &\bf{in\ a\ mirror}\\\begin{array}{rcl}&bottom&\\\ left\ &&right\\&top\end{array}&&\begin{array}{rcl}&bottom&\\right&&\ left\ \\&top\end{array}\end{array}$$
What's on our right side as we look in a mirror will be on the right side of the reflection we see in that mirror. But when we look at an object, its left side is to our right, so if it is facing away from us and toward the mirror, what we see left-to-right in the reflection is the exact left-to-right reverse of what we would see if it were facing toward us, the way we normally see it. We're used to thinking of a horizontally arranged set of symbols as having a "front" and a "back" when reading, as that's how we read it, so L/R inversion can be thought of, and called, back-to-front, but that's potentially misleading; what we really mean is left-to-right inverted.
Here's where things get interesting. When you look in a single, regular mirror, you always see yourself left-to-right inverted from how other people see you, or how a picture of you taken by a camera would see you. OP is asking what object would see that left-to-right inverted image and interpret it as an upside-down (top-to-bottom inverted) image with no left-to-right inversion.
I would have expected the answer thus to be an object that, looking at its reflection, sees $\small\begin{array}{rcl}&bottom&\\\ left\ &&right\\&top\end{array}$
That is, it sees what it would see if it could see itself face to face, but the other one of itself was turned 180° to be upside down. That is, in actual fact, precisely what you would see if you were to hold a mirror above your head, parallel with the ground and facing down, and then look up at it.
Someone actually gave that answer and OP replied, "[...] Your reflection would be upside down, but to see it like that, you'd have to look up at the mirror. Your reflection of your face would still be back-to-front." So even though your actual left side is on the reflection's left side, while your bottom is on the reflection's top side, this is not a solution, per OP.
However, there's perhaps some mischief at work here. For a human to see their reflection they do indeed have to look up at the mirror, so they see their own face in the reflection pretty much the same as if they just looked at a mirror. That is, it's basically upside-up and left/right inverted.
Now, imagine something that can see itself in a mirror placed above it, without having to turn its face to look at the mirror. Something that has a distinct front and back.
Something like a crocodile.
The crocodile has amazing field of vision. It can basically see anything in front, behind, or above it; indeed, just about anywhere except directly in front of its snout, or directly behind it.
The crocodile has a "front" (its snout) and a "back" (its tail).
It has a "top" (its back) and a "bottom" (its belly).
And if it were to look at itself in a mirror above itself, pointing downward, what would it see?
The reflection would have the "top" closest to itself and the "bottom" farthest away — in other words, the reflection is upside down.
The reflection's "front" would still be ahead of the crocodile's eyes, and the "back" still behind them — in other words, the reflection is not back-to-front.
The specific wording of the riddle is suggestive, in that it never actually says left-to-right inverted, only front-to-back. As noted earlier, we're accustomed to thinking of left-to-right as being front-to-back, but that needn't actually be the case. However, even if you insist on left/right inversion not being observed by the crocodile, I point out again that seeing an exact image of oneself upside-down places one's left side on the left side of the image; this, too, is the case for the crocodile seeing itself in a mirror above itself.
If this isn't a solution, I dare say that with no other activity on this question but mine in the past week, PSE is largely stumped and it may be time for OP to demonstrate a valid solution exists. Cuz if this isn't it, I'm calling shenanigans.