A proper two-dimensional rotation is orthogonal with determinant +1. The first three matrices have orthonormal columns and determinant $\sin^2\theta+\cos^2\theta=1$. D instead has determinant $\cos^2\theta-\sin^2\theta$, which is not identically 1, and its columns are not generally orthogonal. Hence D does not give a proper rotation for arbitrary θ.
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