When you have to "condition" your answer to "limit it" to a specific field in electrical systems, it is a pretty good indication that it is not a fully true statement.
It is not limited to power systems. Even in audio sometimes, the physical inversion are called phase shifts.
Power systems is only a small portion of the electrical field. When something applies to one field but not others, then is it a sign that it is merely a convention, and not a fact. My background in electrical systems is not limited to power systems, but runs the full gamut of all electrical systems.
I suspect most of us older guys have extensive backgrounds and experience. If you have done it all, then you should have heard this terminology before and realize that it applies to multiple fields.
And that is a physical inversion, by its definition, not a time shift or phase shift.
Resources that cross many electrical fields do not agree. I've posted some in #1744 and #2224 including some of these I think:
"Engineering Circuit Analysis", William Hayt:
The name single phase arises because the voltages Ean and Enb, being equal, must have the same phase angle. From another viewpoint however, the voltages between the outer wires and the central wire, which is usually referred to as the neutral, are exactly 180? out of phase. That is, Ean = -Ebn and Ean + Ebn = 0. In a following section we shall see that balanced polyphase systems are characterized by possessing a set of voltages of equal magnitude whose (phasor) sum is zero. From this viewpoint, then, the single-phase three-wire system is really a balanced two-phase system. "two-phase", however, is a term that is traditionally reserved for something quite different, as we shall see in the following section.
"Center-Tapped Transformer and 120-/240-V Secondary Models", William H. Kersting:
Distribution engineers have treated the standard ?single-phase? distribution transformer connection as single phase because, from the primary side of the transformer, these connections are single phase and, in the case of standard rural distribution, single phase line to ground. However, with the advent of detailed circuit modeling, we are beginning to see distribution modeling and analysis being accomplished past the transformer to the secondary, which now brings into focus the reality that standard 120-/240-V secondary systems are not single-phase line-to-ground systems, but they are three-wire systems with two phases and one ground wire. Furthermore, the standard 120-/240-V secondary system is different from the two-phase primary system in that the secondary phases are separated by 180? instead of three phases separated by 120?.
"Handbook for Electrical Engineers", Harold Pender:
Strictly, the so-called single-phase system is a star-connected two-phase system, since the currents from the two terminals are in opposite directions at any instant, the current leaving by one and entering by the other. However, in practice the name two-phase system is used for a system supplied from a generator or other source of e.m.f. having two windings in which are developed two e.m.f.'s differing in phase by 90?; i.e., a two-phase system is in reality two distinct single-phase systems each with two terminals.
"Handbook for Sound Engineers", Glen Ballou:
25.11.19 The Two-Integrator Loop
This, for better or worse, and a variety of reasons, is by far and away the most popular filter topology used in parametric equalizers. Three inverting amplifiers connected in a loop, as shown in Fig. 25-65, seem a perfectly worthless circuit and, as such, it is. It's there to demonstrate (assuming perfect op amps) that it is a perfectly stable arrangement. Each stage inverts (180? phase shift), so the first amplifier section receives a perfectly out-of-phase (invert, revert, invert) feedback, canceling any tendency within the loop to drift or wobble. Removing 180? phase shift would result in perfect in-phase positive feedback; the result is an oscillator, of unknown frequency determined predominantly by the combined propagation times of the amplifiers.
"Techniques of Circuit Analysis", Carter/Richardson
On forming polyphase sources from voltage sources separated by phase angle differences:
...two voltage phasors in opposition-that is, with a phase difference of 180 degrees; a single-phase transformer with a center-tapped secondary winding would be such a source.
"Alternating Curent Machines", Sheldon:
If the zero ordinates of the two curves coincide, but the positive maximum of one coincides with the negative maximum of the other, as in Fig. 11, then Φ = 180? and the curves are in opposite phase.
"M-I-C-K-E-Wye", Richard P. Bingham, Dranetz-BMI:
A "delta" circuit looks like the delta symbol, which is an equal-sided triangle. There are numerous variations of the delta circuit, such as: grounded deltas (one corner of the triangle is connected to a grounded conductor); open-leg delta (only two elements instead of three are used); or, crazy-leg (where one leg is center-tapped to produce two voltages that 180 degrees out of phase from each other).
"Navy Electricity and Electronics Training Series-Module 8?Introduction to Amplifiers-NAVEDTRA 14180 pg 1-7":
One way in which a phase splitter can be made is to use a center-tapped transformer. As you may remember from your study of transformers, when the transformer secondary winding is center-tapped, two equal amplitude signals are produced. These signals will be 180? out of phase with each other. So a transformer with a center-tapped secondary fulfills the definition of a phase splitter.
"Photovoltaic Power Systems and The National Electrical Code", Sandia National Laboratories:
In a utility connected system or with a 120/240-volt stacked pair of inverters, where the 120 /240-volt power consists of two 120-volt lines that are 180 degrees out of phase, the currents in the common neutral in the multiwire branch circuit are limited to the difference currents from any unbalanced load. If the loads on each of the separate branch circuits were equal, then the currents in the common neutral would be zero.
RF/Microwave Circuits lecture on baluns by Dr. Charles Baylis, Ph.D, of USF:
Baluns are commonly made using the center-tapped transformer below...{illustrates a X1->X2 primary winding and a X3->X4+X5->X6 center-tapped secondary winding}...The center tap (nodes 4,5) is grounded. This provides a 180-degree phase difference between nodes 3 and 6.
When observing that the four-phase system also had opposing pairs of E and -E as well as jE and -jE, C.P. Steinmetz noted that the four e.m.fs of the quadrature system were in pairs opposite to each other and:
C.P. Steinmetz said:
...Hence can be produced by two coils in quadrature with each other, analogous as the two-phase system, or ordinary alternating current system, can be produced by one coil.
"Differential VNA Measurements...", James R. Andrews, Ph.D, IEEE Fellow, of SPL:
Figure 2 shows another example of a BALUN. In this case the balanced secondary consists of two identical windings that are connected as a center-tapped secondary. The center tap is usually then connected to the common ground. Coax connectors might now be used for all three terminals. Note that the black dots are polarity indicators for the various transformer windings. With the arrangement shown in Figure 2, one of the secondary outputs is "in-phase" with the input and is thus labeled as the (+), or Non-Inverting output. The other secondary output is "out-of-phase" with the input and is thus labeled as the (-), or Inverting output. There is a 180 degree phase difference between the (+) and (-) outputs.
Andrei Grebennikov in "High Frequency Electronics" on Combiners and Couplers:
The main requirements to baluns are to provide an accurate 180-degree phase shift over required frequency bandwidth, with minimum loss and equal balanced impedances.
...
A wire-wound transformer with a simplified equivalent schematic, shown in Figure 13(a), provides an excellent broadband balun covering in commercial applications frequencies from low kHz to beyond 2 GHz. They are usually realized with a center-tapped winding that provides a short circuit to even-mode (common-mode) signals while having no effect on the differential (odd-mode) signal.