It could be that (if it is indeed memorial initials) it is laid out in such a manner that the letters only look correct from a certain vantage point/angle – I have only had a few fleeting glimpses over the years from the A74 !

Similar to cricket green adverts which are an odd shape but appear ok ish on the TV screen because of the shallow angle.

Still working on the theory that it was laid out by a local man to in remembrance of a son !