It’s basically just the orientation of the nerves that connect the centre of the brain that receives the sight impulses to the part of the brain that puts it together as a comprehensible picture , those fibres travel upside down to flip it back
Edit,
Actually I mean it’s the nerves from the retina that go to the centre that receives that travels upside down I think
Either way you get the point
(Sorry, my neurology is rusty)
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