Is there evidence to settle the 2 vs 4 backcounting issue?

It has been reported on the board that both Ponamsky and Shea have said that we only backcounted 2 spots last year. Right now we have a lot of circumstantial evidence (see below) that the limit is 2. Can anybody definitively show it should be 4 by an actual SEC example? I say SEC and not any team because it may be the SEC imposing this. It would be nice to sort this out so we can determine the potential number of ships that can be offerred next year.

First a couple of assumptions. One, Miles would not count back 2 when he could count back 4; he would get guidance from LSU Compliance. Two, LSU Compliance would seek guidance from both the NCAA and SEC, they would not make a decision on their own interpretation.

Evidence for backcounting 4: The only thing I can see is that the rules, as written, seem to support this. LOIs and initial counters are different things, so 4 should be okay. But the SEC could treat them the same if they choose whether it's explicitly stated or not. Is there any example of an SEC school treating them as separate?

Evidence for backcounting 2: All the evidence at this point is circumstantial. We only signed 27, which suggests 2. Assuming Lawson is wanted and not kicked to the side, there is no reason not to sign him today if the limit were 4. If he failed to qualify, he could be an EE like A Peterson. If the limit were 2, then not signing makes sense. The talk of P Willis being a greyshirt if he came. If the limit were 2, this is the only way he could come at this time.

So does anyone have any evidence that can definitively settle this?