fuccaro,
I think I understand. But I also think it is a no can do.
Try this:
new drawing
UCS _Z 90
Insert a block, rotated 180 degrees
The dxf data shows 210 @ 0,0,1 50 @ pi
UCS _W
Same data. So by using DXF alone, you can't tell what the ucs rotation angle was at the time a insertion. I don't think you can reverse engineer it. -David