How to reproduce:
1. Open the attached project
2. Enter Play mode and click on the "Repro particle" object in the Hierarchy
3. In the Inspector window change its x rotation to 180 and observe the results
4. Change it back to 0 and disable the object
5. Change the x rotation back to 180 and enable the object

Expected result: In both cases, the subemitter inherits the parent rotation
Actual result: While the particle object is disabled the subemitter fails to inherit the parent rotation correctly

Reproduced in: 2018.3.0a6, 2018.2.1f1, 2018.1.9f1, 2017.4.8f1, 2017.2.3p2, 2017.2.0b11
Not Reproducible in: 2017.2.0b3, 2017.1.5f1
Couldn't test in: 2017.2.0b10, 2017.2.0b4