L3-37 card states : If you are not shielded, decrease the difficulty of your bank ( left bank and right bank ) maneuvers.

• Reverse Bank: The ? ( left reverse bank) and ? (right reverse bank)
bearing moves the ship at a shallow curve to one side, changing its facing
by 45º. This bearing uses the same template as the ? and ? maneuvers.
◊ Reverse bank maneuvers are reverse maneuvers, not forward
maneuvers.

Please tell me that applies to reverse LEFT BANK and RIGHT BANK LOL I'm think I know the answer to this one

Well considering that the Bank symbol and the Reverse Bank symbol are quite different I would say its safe to say that the 2 are distinctly different moves (just as K-turns and straights are distinctly different but use the same template) and as such you wont get L337 to trigger on a reverse bank.

No. Bank and reverse bank are not the same bearing.

Not the same... if it was... a straight and a Koiogran Turn could also be considered the same thing and that would open a whole can of broken mechanic worms.