@Erik DeBenedictis: There are ESD devices in the I/O that have angled edges on the poly. This cannot be considered a manufacturing design rule error, per se. The issue is going to be the characterization of any such device. The width and length are irrational numbers, not multiples of the manufacturing grid. But I'd be quite surprised if Magic came up with anything even remotely close to the correct device width and length (but you said the extraction "looked OK", so maybe it does?
There are, however, restrictions on bends in transistors. The layout you show above might or might not pass the Calibre deck DRC; apparently it passes magic's DRC because it doesn't contain an actual bend (maybe?). But you can't make an annular transistor without a bend in the transistor, so it definitely violates the sky130 DRC rules (as does the ESD transistor, I think, which has its own rule exception somewhere). But this is a case where the DRC rules were written to force designers to use only characterized devices (there are no characterized annular devices, at least not that I know of). Some people have submitted designs with annular devices on them on the open MPW runs, and accept the risks---they are creating new devices and intend to characterize them themselves. We have established a rule with SkyWater that SkyWater will only reject one of our reticles if a "manufacturing rule" is broken. That leaves a bunch of rules which everyone is strongly encouraged to follow if they don't have a good understanding of device physics and why they might want to break the rule; but those rules can be broken by anyone who knows exactly what they're doing and why.