Diagram 2A: A non rotating planet
We will start at the longitude where Sun is on the meridian (the north south line), noon local time.  The direction overhead is always the same and the direction toward Sun is constantly changing.  You would see Sun appear to move across the sky, until after one quarter of a revolution it would set.  After half a revolution your meridian, still pointing the same direction, would be pointing directly away from Sun, midnight local time.  At three quarters of a revolution Sun would rise.  Having completed one revolution, Sun would again be on your meridian, completing exactly one solar day in exactly one year.  But it is a retrograde (negative) day with Sun rising in the west and setting in the east.

(number of rotations / number of revolutions) - 1 = - 1 days per year




 

Diagram 2B Planet with one rotation per revolution
We will start at the longitude where Sun is on the meridian (the north south line), noon local time.  Since the planet rotates exactly the same number of degrees as it has revolved, you would not see any apparent motion of Sun across the sky.  After a quarter of a revolution and a quarter of a rotation, Sun is still on the meridian, noon.  After half a revolution, Sun is still on the meridian, noon.  After three quarters of a revolution, Sun is still on the meridian, noon.  After one full revolution, Sun is still on the meridian, noon.  There is never a sunset nor a sunrise.  The "time of day" depends only on your longitude, and never changes.  There is no "day and night".

(one rotation / one revolution) - 1 = 0 days per year

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