A substitution rule that lets a twelfth player bat or bowl looks like a playing change. It is also a change to the structure of the match record.
The scorecard assumed eleven
Cricket's scorecard has always been a two-sided document listing eleven batters and the bowlers who dismissed them. Substitutes existed but could not bat or bowl.
A rule permitting a replacement to do either means a team's batting card and bowling card can name different sets of players, which the traditional layout has no place for.
Scoring software and published scorecards had to be adjusted to represent this, and different presentations made different choices about how to show it.
What breaks in the derived statistics
Team totals still reconcile, but per-match player counts do not. Analyses that assume eleven batters per side produce wrong denominators without any error being raised.
Appearance counting becomes ambiguous. Whether a player who came on as a substitute and bowled has made an appearance is a definitional choice, not a fact.
Historical comparison is affected because matches under the new rule are structurally different from those before it, even though both appear in the same career column.
Selection data changes meaning too
Team sheets now include named substitute options declared before the match, which is a different kind of decision from naming an eleven.
Recording those declarations matters, because the tactical question of which option was used and when is only answerable if the alternatives were logged.
Competitions capture this, but public scorecards often do not, so the tactical record is thinner than the operational one.
Why the record-keeping lagged the rule
Playing conditions can be changed between seasons. Databases holding decades of matches cannot be restructured as quickly, and downstream consumers change more slowly still.
The result is a period where the rule is in force and the statistical infrastructure is partially adapted, producing inconsistencies between providers.
This lag follows every structural rule change. The playing regulation is the easy part; the record has to be migrated.
The general lesson about format innovation
Any rule that changes who can participate changes what a scorecard means, and therefore what every aggregate built on scorecards means.
Competitions weigh entertainment value against playing effects when adopting such rules. The archival cost is rarely part of that discussion.
It should be, because career records outlast competitions. A format experiment lasting a few seasons leaves a permanent discontinuity in the numbers.

