See https://www.inaturalist.org/pages/how_inaturalist_counts_taxa
Some other forum posts, but there are many others:
https://forum.inaturalist.org/t/observer-species-count-does-not-match-project-species-count-in-single-observer-project/17518
https://forum.inaturalist.org/t/species-count-in-the-user-stats-is-something-else-than-species-count-in-cnc-project-stats/64431
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