PCGS designates Deep Mirror Prooflike (DMPL) as coins with clear reflections in fields on both obverse and reverse from at least six inches away. Those fields should reflect like real mirrors. Prooflike (PL) coins should have similar effects on both sides of the coin, usually four inches. Also those coins should grade uncirculated, from MS60 and above on the Sheldon numeric scale.
Consignors of raw coins or ones in bottom-tier holders usually exaggerate reflectivity, using the DMPL designation on non- or poorly reflective coins on eBay and HiBid.com.
The obverse of this coin may indeed be deep mirror or proof like. But the reverse isn’t. It merely looks like it has a weak cartwheel effect, as it should have in uncirculated condition. Because both sides must earn the DMPL designation, this one doesn’t meet that standard.
Also, a true DMPL coin not only has deep reflectivity but also cannot have bag marks or other flaws detracting from that mirror effect. This would not qualify as DMPL, as the fields have too many abrasions:
This coin below, holdered by the latest and least consistent version of PCI, has no reflectivity but still carries the DMPL designation because that brings much higher prices.
The value of a true 1879-S MS66+ DMPL, holdered by PCGS or NGC, lists a retail value of $5,850. The above coin also has artificial toning and no reflectivity, worth little more than silver melt.
Also, it is easy to confuse DMPL with polished coins and overly dipped coins, like this 1879-O Morgan:
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