So the Nick de la Torre count was 74 scholarship players after all announced intent-to-transfers, except E.J. for some reason. I think EJ is going, so 73. I'm not sure if V-Miller's happy return counts as 5th year or is a COVID bonus, but we'll leave it as counting as NdlT has it. If anybody else on the Davis, Pierce ...to Dean list returns they'd be COVID freebies vs the limits, per my understanding. So 85 scholarships less 73 committed leaves 12 available.
If the annual number of counters is 28 ... not sure on that ... and we've signed 9 with ESD, we have 19 (or so) available to spend. But only 12 scholarships, so the extra available counters are un-spendable and irrelevant.
Thus it appears that CBN & his army can add 12 more players through H.S. signings and/or the portal this year, if they chose (and are able) to fill all the possible seats this year. (And nobody else leaves.)
Correct me if I'm misunderstanding any of this.
Here is what I know and think:
1. The scholarship total limit is still 85 scholarshp players.
2. You are right that for the 2021 season the NCAA exempted players playing their 5th season did not count against the 85 limit.
3. I am not sure whether or not the the exemption from the 85 limit last year only was for guys staying from your own program, ie Wells or if transfers also had that exemption, ie Valentino. I believe it was only players staying in the program, ie Wells.
4. I have not yet heard that there will be such an exemption this year, but you are right if there is such an exemption V. Miller will not count against the 85 limit. I have read the NCAA said they were not going to grant such an exemption and it was up to the schools to work this out. We shall see what happens now that the pressure is on.
5. So if no other player other than V. Miller comes back for a 5th year or the 5th year guys who do come back get a blanket exemption from the 85 limit and everyone who says he is in the transfer portal leaves, then UF can currently take 11 or 12 more high school guys and 4 more transfers. But more guys will leave. One guy that everyone still has on the roster is Elam. That is probably pretty unlikely to be true in the fall of 2022, but until he says he is going there is no reason to assume he is. (This is the off season and their will be lots of roster changes, no reason take people off and then have to add them back in or vice versa. I saw a tweet from an ex-players with a picture of Shorter saying the guy next to him, Elam, should do the same thing. We shall see, I still see Elam listed in the first round of mock drafts, but who knows how good such mocks are.)
6. Enough guys will probably volutarily leave or UF can force some guys out so that UF can probably sign another 16 high school guys if they could get 16 they like to come. I do not expect either the 25 player limit nor the 85 player limit to be binding on UF this year. (I did not have Jack Miller on my list yet because a transfer is not bound to a school until he attends class. Jack Miller certainly sounds like he is coming, but you never know. Still he would count on the 85 limit too.)
7. I know that you can not take less than 5 transfers and take those opennings for signees over the 25 initial scholarship limit. I have not seen it written anyplace whether if you take under 25 high school signees you can take more transfers up to the 30 total limt. Plus there is some counting back one can do in various years.
So you were basically correct except that the number UF can sign late today is not likely to be the final number available on national signing day.