This article breaks down a material-based approach to rotating 3D meshes in Unreal Engine without actually rotating the mesh itself. Instead, the effect is driven through World Position Offset by recalculating vertex positions in a custom coordinate basis. The breakdown explains the core math behind the setup, and shows how Transform3x3Matrix can be used to reorient a mesh toward the camera or another target point.
https://dev.epicgames.com/community/learning/tutorials/5EZd/unreal-engine-material-based-mesh-rotation-in-ue5-math-and-logic