1) If you were to build a hard gage, the slot you would cut for the pin would be parallel, not slanted by the calculated angle.
2) If the offset were to be to an angle, why wouldn't the offset be listed as a basic angle? Isn't the intent of the standard to be clear, and this is not clear.
3) If the hole weren't offset, and actually in line, would you be suspicious if you reported X and Y and Y was not zero? But not suspicious when the basic wasn't the basic value?
4) I'll bet a dozen doughnuts the intent is the datum hole is "perfect" in the perpendicular axis, and I'll be fatter than I am now.
5) The figure I showed from the standard indicates the distance is exact, the diagram doesn't show it being rotated back.
These are my arguments off the top of my head. I'm sincerely interested in factual based reasons as to why the rotation is the correct method.