1976 D Penny But What's This Error Called?

I agree, PMD.

Appears to be a vise job. Having said that, the softness of the photos (blown up, low resolution process) makes assessment a bit more challenging.

Looks like an n on his head

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Someone put the back of another cent against this coin in a vice and squeezed.

You can see the lines from the top and bottom of the memorial on the other coin, too.

They are ... and upside down.

For once my dyslexia comes in handy.

I see it now.

The guy said incused this is like the dropped letter error I just read about crazy though

Every member has responded correctly ,ithas been correctly established that this is PMD regardless of several pictures being posted.... they all scream vise job.
There are several clues that indicate a fabricated specimen, incused and up side down letters and damaged rims on both reverse and particularly obverse where the squeezed Cents over each other have caused.
These are very educational topics that great lessons can be learned from, particulaly when we come across similar examples on ebay or other sites we will recognize them and will not fall victim.
Let's move on ...