I'm not clear what you are asking. The left side of each equation, sin(90- theta), and sin(90+ theta) make sense but the right side "cos" is meaningless. Do you mean cos(theta)?
What definition of sine and cosine are you using? If you are using the basic trigonometry definitions, then if one angle in a triangle is theta, the other is 90- theta so that "near side" and "opposite side" are reversed so that "sine" an "cosine" are switched. But in that case "sin(90+ theta)" makes no sense. A right triangle cannot have an angle larger than 90 degrees.
In Calculus, we need sine and cosine functions for all x and so use more general definitions. One common one is this:
Draw the unit circle on a coordinate system ("the unit circle" has center at (0, 0) and radius 1). Given positive number t, measure around the circumference of the circle counter-clockwise (for negative t, clockwise). The coordinates of the terminal point are, by definition, (cos(t), sin(t)). "By definition" here means the definition of sine and cosine- whatever those coordinates are, we define cos(x) and sin(x) to be those values)
Of course, to get "sin(90)= 1" and "cos(90)= 0" we have to interpret "t" in radians. The unit circle has circumference 2\pi so that 1/4 of the way around, from (1, 0) to (0, 1) is 2\pi/4= \pi/2 radians which is equivalent to 90 degrees.
Now, notice that the points on the unit circle corresponding to central angles 90- theta and 90+ theta (distances along the circumference \pi/2- x and \pi/2+ x with x in radians) are symmetric about the y-axis. They have the same y coordinate, and their x coordinates differ only in sign. Thus sin(x+ \pi//2)= sin(x- \pi/2) where x is in radians or sin(90+ \theta)= sin(90- \theta) with \theta in degrees.