Taking an advantage within the rules is not necessarily unsportsmanlike.
Ah... the fundamental problem in this debate ...
I used the word "gamesmanship" Since when does that mean unsportsmanlike.
If we are sailing under the old school rules... playing the system would be unsportsmanlike...
Now we play by different "conduct rules" and the Gamesmanship is part and parcel of the game....
So.... the rule makers specify a rule... DNF = number of entries plus 1