Is there any difference between rotation axis 90 degrees and 270 degrees? Is there meaningful reason to distinguish 90 and 270 degree rotational axis?
No, I don't believe there's any meaningful distinction.

A planet's axial tilt can be thought of as a 2-dimensional quantity: its angle relative to the ecliptic (or to whatever baseline you're using), and the direction in which it's tilted. When we talk about a planet's axial tilt as a number of degrees, we're only talking about the first component.

A planet whose rotation axis is perpendicular to the ecliptic would have a tilt of 0°. If its rotation axis is parallel to the ecliptic (rotating "on its side"), its tilt is 90°. If its axis is "vertical" but it's spinning backwards, its tilt is 180°. The range from 0° to 180° is enough to express all possible tilts, both prograde and retrograde.

Consider taking a planet with a 0° tilt and tilting its axis by 270°. The result is exactly the same as tilting it 90° in the opposite direction. Since the axial tilt is usually expressed as just the magnitude of the tilt, and not its direction, the distinction between 90° and 270° can be ignored.

And if we want to express the direction as well, we'll just say that it's tilted 90° in some specified direction.

We could have had a convention where the tilt ranges from 0° to just under 360°, with the direction specified more narrowly, but that would be less useful; the particular direction of a planet's axial tilt is less interesting than its magnitude. Also, the direction varies over time due to precession.

We could also have had a convention where the tilt ranges from 0° to 90°, and we also specify whether it's retrograde or not; then Venus would have a tilt of 3° rather than 177°.