2007 Lincoln Cent - MM Because The Doubling Is Flat And Same Color?

That's Machine Doubling.

Machine Doubling on raised devices reduces the size of the devices:


A doubled die enlarges raised devices:




While some devices like the 'B' looks like it is reduced, it is not. Note the contour on the devices. Machine Doubling leaves a step like edge on devices:

A doubled die on incuse devices, makes the devices smaller in size: (just the opposite as raised devices)



Machine Doubling on incuse devices makes them larger:






So the rules change when looking at a set of raised devices or incuse devices with Machine Doubling and also on doubled dies.
Here is an example of incuse devices on the EPU that have Machine Doubling on them.

Note how the MD enlarges these incuse devices. Here is another Machine doubled incuse devices:

Again note, they are enlarged incuse devices.

I would rather let it be seen than to just say what something is. To see it side by side with other images helps us to not only learn, but retain. This helped me years ago. So how can you remember this for later? Keep the images as an educational file when you need to return to these images. Finding a thread later can sometimes be hard to do.
CoopHome : Raised - Incuse devices