For dance, apparently a sit position in a dance spin is considered a "difficult" position if the thigh is parallel to the ice.
(See pictures 18 vs. 19 in http://www.usfigureskating.org/conte...C_05-08.29.pdf ).
For freestyle, maybe that should be considered the minimum just to qualify as a sit position (or variation, e.g., broken leg or pancake) when a sit position is required, otherwise it's considered an upright spin. But that's pretty harsh at the lower levels, or in back sitspins, where positions like picture 18 are pretty common.. Better just to consider it as deserving -1 GOE.
Then a variation where the skater goes all the way down, such as sitting on the back of the other boot, could count as a difficult position or +1 GOE.
Sits are also difficult in that they use up a lot of energy as the skater rises to the upright position. In the old days skaters (mostly male) would so a sitspin all the way down with the free leg paralel to the ice, then rise up and go down again in the same L posiition., It takes its toll on the skating leg.
I'm with you on this orchid. If I never see another Beillman again it will be too soon. It used to be a program highlight that you saw a few skaters do. Now EVERYBODY's got one, most of them aren't all that good, and they do five or six in a program. Yawn.