By design:
The flipping is due to different platform handling on texture coordinates.
http://docs.unity3d.com/Manual/SL-PlatformDifferences.html
Switching from good to fantastic quality enables Anti-aliasing, which forces different handling.

Steps to reproduce :

- open the scene Particle System
- go to Edit>Project Settings >Quality and set it to fantastic
- build a standalone player
- now set the quality to good and build another standalone player
- play them both and compare, notice that the image is flipped in the player with good settings