How on earth you can say my understand of line counting is flawed i dont know..
Your the one saying 'a' isnt really a line.. what is it then, an imaginary object? of course its classed as a line.. both $cb and even $read will confirm that for you should you wish.
I'm explaining to you how its working, if you dont want to except it, thats your choice, but this isnt a bug but instead how a line is interpreted (rightly in my oppion).
Eamonn.
