When a player retires mid-match, the tournament has a winner and the statistical record has a problem. The two requirements are not compatible, and each system chooses a side.
The draw needs a binary outcome
A knockout draw cannot proceed without a winner, so a retirement produces one immediately. The opponent advances, and the result stands as a win.
Head-to-head records generally include these matches, because the competitive outcome was real. A player who advanced advanced, whatever the circumstances.
Prize money and ranking points are awarded on the round reached, so a retirement is fully counted in every consequential sense.
The statistical record does not
A match abandoned in the second set contains a partial sample of serve, return and rally data. Including it alongside completed matches distorts any per-match average.
Some systems exclude retirements from statistical aggregates while keeping them in win-loss records, producing two counts of the same season that do not reconcile.
Others include everything and let the incompleteness wash out across a career. Neither approach is wrong; they answer different questions with the same label.
Walkovers are a separate category
A walkover occurs before any play, so there is no match at all. It advances a player without generating a result in most record systems.
Head-to-head tables typically omit walkovers entirely, since nothing was contested. The player advanced without the opponent ever appearing on court.
The distinction between a retirement and a walkover therefore has real consequences for a career record, and it turns entirely on whether one point was played.
Where the ambiguity is exploited
A player who is injured but wants ranking points has an incentive to start rather than withdraw, because starting produces a result and withdrawing may not.
Tours have adjusted rules over time to reduce that incentive, generally by allowing a late withdrawal to be treated more favorably than it once was.
The rule changes are administrative responses to a record-keeping distinction, which is a good illustration of how record design affects behavior.
Why the gap never closes
No convention resolves the contradiction, because the two purposes genuinely conflict. A draw needs completeness and a statistical series needs comparability.
Serving both means maintaining two records with different inclusion rules, which is what the sport does without labeling it clearly.
Anyone comparing two players' numbers should know which convention produced them. That information is almost never printed next to the figures.

