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I did noticed, and played with the settings a bit, but none seem to affect the count.

Overdue, due & flagged all seem to display in the projects/contexts, it's the ones in the inbox that seem to have the wrong count. A quick experiment shows that moving a unavailable item out of the inbox (on OF Mac) decrements the count, so I'm pretty sure that this is the problem.

The behaviour isn't explained in the manual, nor can I see a way to set it via the preferences. It's just a little disconcerting to have the numbers out of sync.