There is always different way people count stuff for the most part i subscribe to the Sharky International Method of Counting.... i have lots and lots... other people may have just Lots or Lots more..(at the end of the day i don’t particularly care who has the bigger stick...i just enjoy looking at other collectors purdy collections) I don’t know an exact number count of my collection.
but in saying that I have always seen Headmasters powermaster, targetmasters, pretenders etc as one, as Nebulons shells etc in my eyes are an accessory needed to complete the figure.
metroplex scorponok and other bases i count as 1 just like the "masters" the included figures are accessories.
i count multiple figures as individuals as i am not counting characters. i own 6 G1 Optimus Primes therefore i have 6 figures.
I don’t count statues or merch like robot heroes/PVC, bottle caps or anything like that to me that is just merch and may have its own tally e.g 42 PVC figures......or 56 statues.....
i really think it doesnt matter how you count your collection as long as your happy with it people will always admire it.