I have read Will's thread "Tapering/thinning of peripheral devices" and even though it was regarding 1996D's from mint sets, Will does describe seeing this anomaly on other cents as well.
I can see how tapering and thinning of devices can be due to an incomplete hubbing... but not really from over polishing of the die. I can also see how this thinning can be caused from a grease filled die since the grease and gunk gets into the recesses of the incuse area of the die.
The reason I can't see it being caused by over polishing of the die is... it seems like since the devices are incuse on the die that over polishing would make the devices thicker and wider... not thinner. Unless, the polishing actually moves enough metal around and it starts to fill in the void of the incuse devices. If so, how can it do that with such accuracy as we see on the affected devices where this thinning occurs? I may have just answered my own question? Not sure?
At the same time, I can understand why die deterioration can cause the devices to become thicker and mushy looking due to excessive wear to the edges of the incuse devices on the die.
I can see how tapering and thinning of devices can be due to an incomplete hubbing... but not really from over polishing of the die. I can also see how this thinning can be caused from a grease filled die since the grease and gunk gets into the recesses of the incuse area of the die.
The reason I can't see it being caused by over polishing of the die is... it seems like since the devices are incuse on the die that over polishing would make the devices thicker and wider... not thinner. Unless, the polishing actually moves enough metal around and it starts to fill in the void of the incuse devices. If so, how can it do that with such accuracy as we see on the affected devices where this thinning occurs? I may have just answered my own question? Not sure?
At the same time, I can understand why die deterioration can cause the devices to become thicker and mushy looking due to excessive wear to the edges of the incuse devices on the die.

Why the die would be so aggressively polished before being put into service is beyond me... Hope that helps a bit!!!
Be verwy verwy quiet... I'm hunting coins!!! 
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