I may be wrong but I think that text inside a cell can only be rotated from -90 to 90 degrees.
If you really need to have text upside down in some cells consider using upside down fonts. I just googled it and found some commercially available. Since I didn't spend any time searching maybe there are also free downlodable ones.
Your solution would be the ideal since the value in the picture is linked to the value in the cell (I believe it's equivalent to Paste Picture Link).
However I had already tried it and it didn't work. The picture created with the camera allows lots of things like resizing and change colour, but not rotation. Of course it may be because I have excel 2000 or because I'm doing something wrong. Could you please tell me what is your excel version?
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