Well, the other considerations are easy... key factor is, what's your 'start date'?
If you start as of, say, all QSO's made on or after 1 Jan 2013, then the deleted entities are irrelevant.
OTOH, if you start as of 1945 (start date of the current DXCC list), then, if the island worked counts as the DXCC country/entity as it was on the date you worked it.


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