Let's say I have a hypothetical sensor that provides, for example, velocity estimates, and I affix that sensor at some non-zero rotational offset from the robot's base. I also have an EKF that is estimating the robot's velocity.
Normally, the innovation calculation for an EKF looks like this:
$$ y_k = z_k - h(x_k) $$
In this case, $h$ would just be the rotation matrix of the rotational offset. What are the ramifications if instead, I pre-process the sensor measurement by rotating $z_k$ by the inverse rotation, which will put its coordinates in the frame of the robot? Can I then safely just make $h$ the identity matrix $I$?