Jeff Thomas should not count as an Initial Counter. He has been enrolled at UM. Just because he "left the team" does not change things, as it also did not change things for Gerald Willis and his IC status.
Yes, there may be a discrepancy between our overall numbers (85 scholarships available) and the initial counter rules. At this point, everything is pretty crazy, and I do not want to hazard a guess. I would guess that our overall posture is that we are not going to go out of our way to target many more HS seniors than the ones who are still deciding on UM, and use many of our remaining slots for transfers. No need to get some late 2-star-wonders like Golden and Shannon would do.
From here on out, the next couple of years we are going to need amazing hit-percentages for our HS recruits to get back to 85, as I would imagine that we are going to be reserving some IC slots for JuCos, transfers, and grad-transfers. The portal is the hot new thing.
I would hope that (in the not too distant future) the NCAA revises the IC rules for transfers. Maybe they could consider a separate pool of ICs for transfers, or maybe you could increase your ICs for transfers by the number of transfers-out. Let's not forget, kids might choose to transfer after spring practice or summer practice, and why should they be limited ONLY to schools that did not sign all 25 IC slots for that year.
Just my 2 cents.