Hi guys, from Eric Chan, lead engineer on Camera Raw:
In an ideal world, raws and corresponding TIFFs (or other derived files) would behave identically with respect to Upright. However, Upright (being an automatic method, similar to Auto Tone, Auto WB, etc.) is very sensitive to the exact pixel values of the image, and the pixel values of raws are always going to be different from the pixel values of a non-raw format such as a TIFF/JPEG. Thus, Upright results between the two may be different – sometimes only subtly different, sometimes more dramatically different.
This is a design limitation (of all automatic methods, including Upright) for which I do not know of any solution.