Observed on both Win and Mac
Broken: 2.76 official
Short description of error
There appears to be some baking-related bug, which rotates faces during a bake -- might either be a rotation or a flipped normal.
My artist had no time to report a bug, and it is somewhat difficult to explain why he needs the weird normal map bake, but please trust us that there is a regression and we are all sad.
Exact steps for others to reproduce the error
Open the attached file in both 2.75a and 2.76 and observe difference when hitting "bake".