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It wasn't counted FIRST TIME around, as my link clearly shows.
It's pretty ingenious to claim it's counted twice when you have no source to that claim and there is a link saying that it WASN'T counted twice.
The article I shared claims that Conte was backed by the signings Deki, Bentancur and Porro. Even if the full spend wasn't included in the sum.
It's the same question.
If we'd won a trophy whilst Conte was here would Deki and Porro not get medals because they weren't contractually permanent Spurs players until this summer?
If you want accuracy then you go down the rabbit hole of yearly installments and the boredom of accounting and value on the books etc.
If you want an editorially honest way of simplifying the debate, you count the spend from the time the player started playing for the club. That is also when the value of the transfer is agreed as well.