IMHO the 'appears to be' is an important part of this discussion.
To a large extent, we as a group hold to the idea that a phase shift means a displacement in time. Very clearly, a single phase center tapped coil has absolutely no displacement in time.
As I have previously argued that for a _pure_ sinusoid, the 'appears to be' is in fact reality. A single sine wave inverted _is_ exactly the same as a single sine wave time shifted by half a cycle. Because an inverted sine wave cannot be distinguished from a 180 degreed delayed sine wave, they are the same.
In particular, if you have a true polyphase system, you can use the inverted versions of each of your phases to provide additional phase angles in your system. Most common three phase motors use _six_ phases of stator current flow; the supplied phases and their inverse, which is simply the supply phases wired in the reverse direction. As physically embodied in most all motors, the inverse of a phase can be used in exactly the same way as a 180 degree delayed phase.
However this is still an 'appears to be', and that appearance falls apart as soon as you introduce an even harmonic.
-Jon