It happens with every version I've tried
Short description of error
When I bake an object space normal map using either BI or Cycles, the normals for the polygons created by the bevel modifier are inverted for every second poly along the UV seams.
When I invert all the normals for the model, the faces which were not visible in the baked texture now become visible and the ones which were visible become no longer show in the map.
This does not happen for camera renders.
Exact steps for others to reproduce the error
Here are two screen captures showing the model/baked texture/modifier settings. One model has outward facing normals and the other has normals that are pointing inwards.
I've also attached a .blend file with the setup.