For the purposes of this list, we try to count everything we can. It is easier to include something, than to exclude something. How would you recommend the list be more accurate. It's a slippery slope when you start deciding what doesn't count.
My main beef is with providers claiming movie, PPV's, RSN's, locals, etc. Take regional sports channels - a channel that is nothing more than a mirror of itself multiple times over (except for a local game). Counting east and west local feeds, C'mon? A PPV channel that is nothing more than a loop of one movie all day, really? I get why providers do it, but it turned me off to DirecTV a long time ago because they were (and are) the most blatant. Using D*'s logic of what they consider an HD "channel", I could claim that Time Warner in my division has 300 HD channels because of all the VOD offerings.
An HD "channel" should be just that - a dedicated network's HD feed. Everything else is just content. Then again, I'm sure they would just use deceptive ads with the word content in them like Comcast did!
At least, your list distinguishes the "channels" on the first post.