WD disagreement in reallocated sectors number

[Nesa]

Here is a question about strange situation:

Why in some WD hdds the number of reallocated sectors in SMART and in modules are not same? For example: SMART shows 661 reallocated sectors while modules 32 and 34 have 761 reallocated sectors !!!

[Doomer]

probably includes all the pendings

[Nesa]

No pending sectors. All 761 in modules 32 and 34 are reallocated but SMART shows 661 bad sectors (ID 05) and 0 pending sectors (ID C5)

[BGman]

G-list and relo-list are different. Recalculate translator and they will be equal.

[Nesa]

G-list and relo-list are different. Recalculate translator and they will be equal.

Actually, they are equal. Both of them are full and have 761 (max) sectors but only SMART shows 661 reallocated sectors despite there are 761.

Is it possible it's a bug in firmware?

[Nesa]

Well, there are other WD drives with more than 100 sectors difference between SMART attribute and real reallocated sectors number. And I think I know the aim of that disagreement