yeah I thought a long while about this and realized that in SAM files the sequence is always given on the forward strand, irrespective of whether it maps to the reverse. this flipping makes it so the T->C in the reverse become A->G in the forward.
i am relatively convinced by this but I would like confirmation. I really thought IGV would be smart and report the correct mismatch depending on which strand the read maps to, but it seems it's not the case, unless I misunderstood something.