I've ran across a few of the coins over the last few years and more than one obverse and reverse die, with similar deterioration. I did a short study but did not stick with it, as I just wrote it off as the dots being deterioration and the corner of the memorial, just being die damage. It is cool looking though. some pics and a little info below. On a side note, actually searched through PCGS photos and found them in high grades, showing both the dots and the reverse anomaly. Thought it might be tied to the 73's "recurring die subsidence error" but did not appear to be.
In the second link for the Lincoln Cent Forum, both Mike Diamond and Jason Cuvelier, weighed in.
The Obvious Grinding/Polishing lines, on the Obverse/Reverse are from the Ole Die being Cleaned Up after Far Toooo Many Clashes..... Die Has looked better.
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