" Presumably the shortfall of 67 missing cases will be swept into tomorrow's figures."
I think there was a specific issue with 40 cases in Scotland not having been reported previously - there was an explanation in the Guardian which I now can't find, but it sounded as though it related to some earlier cases. I didn't get the impression that the intention was to add those 40 to today's figures, but, once the facts had been established, to 'allocate' them the correct day in previous figures ie to revise previous figures.
Agree that as the basis of testing and reporting deaths changes it will be difficult to know what the trends are, unless a 'like for like' report is also done, continuing to report on the current basis as well.