The benchmark report mentions the entity count, but it also counts the immovable planning entities.
With 40 movable entities and 60 immovable, it should show: "Planning entity count: 40 (plus 60 immovable)"
With 40 movable entities and 0 immovable, it should show: "Planning entity count: 40"
Similarly for planning variable count.

Pretty easy to fix, if you read these files:

benchmarkReport.html.ftl
ProblemBenchmarkResult.entityCount
EntityDescriptor.movableEntitySelectionFilter
get it from ScoreDirector.getSolutionDescriptor().findEntityDescriptor(...)

Probably easiest to try out with CurriculumCourseBenchmarkApp by using a dataset with a few Lecture.isLocked() set to true.