It has to do with how mirroring is handled. As I am sure you have noticed, a mirror is achieved by scaling the object to -1.0 along an axis. This essentially turns it inside out. There must be something in Maya that keeps it turned right-side-out in most cases. However, when you freeze transforms or attach objects, this doesn't seem to get handled properly.
This kind of annoys me so I have come to doing one of two things to avoid this. 1) Use Move Component to mirror. Scale to -1 and manually flip the normals. 2) Mirror the object as I normally would, create a cube and do a PolyCombine, then delete the original faces of the cube.
--JeffD