I think I just ran into a similar issue with this device: DIS05035H (Elecrow CrowPanel 3.5") Config
By-default that device is in landscape with the USB port on the right, and touch seems to be rotated -90 degrees from the display (top left came through at bottom left, middle left came through at bottom center, bottom left came through at bottom right). Setting rotation: 90 rotates the display so that it’s in portrait with the USB port at the bottom and touch, but touch is still -90 from the display.
Rather than use rotation I tried using transform, but it wasn’t quite what the docs said it would be. To rotate 90 degrees using transform on that particular device, I had to swap the dimensions and only set mirror_x: true (docs say to also use swap_xy). To get the touch to match, I had to swap the mins and maxes.