A Cartesian second-rank tensor has component matrix in each orthonormal basis, with transformation under an orthogonal component change . Both indices transform; this is why assigning arbitrary matrices independently in different bases does not define a tensor. The determinant, trace, and Frobenius inner product with another such tensor are unchanged by these basis transformations.
A Cartesian second-rank tensor invariant under half-turns about all three coordinate axes is diagonal. Each half-turn has diagonal signs, and each off-diagonal entry changes sign under at least one of them. Invariance therefore kills all off-diagonal entries. It does not make the diagonal entries equal: that requires additional rotational invariance, as for an isotropic second-rank tensor.
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