The problem here is that whatever program wrote the Orientation tag wrote it in the wrong place. It is supposed to be in the IFD0 subgroup of the EXIF block, but in your file, it is in the IFD1 subgroup.

Using exiftool on your file results in this output

C:\>exiftool -G1 -a -s -orientation Y:\!temp\x\y\z\rotate-test-2024.jpg
[IFD1]          Orientation                     : Rotate 270 CW

Using the same command on a picture I just took with my Nikon

C:\>exiftool -G1 -a -s -orientation Y:/!temp/x/y/z/100D5100/DSC_0001.JPG
[IFD0]          Orientation                     : Rotate 270 CW

Your results show that XViewer is more flexible about the location of the Orientation than the other programs, which are more closely following the EXIF specs.

Note that it isn't uncommon for cameras to write data to the incorrect location, but they usually they do so in addition to writing the correct location. For example, the same command with my cheapy Samsung phone

C:\>exiftool -G1 -a -s -orientation Y:\!temp\x\y\z\20240108_082356.jpg
[IFD0]          Orientation                     : Horizontal (normal)
[IFD1]          Orientation                     : Horizontal (normal)