I think it's unfair on the ride to suggest it's perhaps 'cheating' by having two lift hills and claiming the inversion record. Taking the restrictions Alton have, they've done a superb job in the space they had and The Smiler is probably the third best ride in the park now (Behind Nemesis and Oblivion for me). I've been on a lot of multi loopers and I've never felt quite as dizzy as I did when I hit the MCBR on The Smiler - the breather was actually a welcomed break in what is a pretty relentless ride.
This may have been a conscious decision, but it probably wasn't. We all know the issues the park face when trying to install something new.
The park aren't suggesting that the coaster is a technological breakthrough, and they're not promoting the dueling aspect at all (possibly because it doesn't duel 100% of the time), they're just promoting it for what it is - a 14 loop coaster. Having two lift hills may be a cheeky way of gaining the inversion record, but in the space they had it was all they really could do. It doesn't return to a station at the half way point, although I do understand the argument that you could just as well stick a station on the MCBR and yes it would just be a mobius (sometimes) dueling coaster.
Regardless of semantics, it's a pretty spectacular coaster to ride and observe. The way the supports and track have been squeezed into the area is impressive, and it's a solid addition to what I will agree has been a disappointing series of additions since 1998 (even if the coaster is a little rough during the second half of the second half!).