>The real reason for the change was because race committees with 60 boats on a line couldn't keep track of who started each race and who didn't show at all. <

As I recall the RC use to request in the sailing instructions, all 60 boats to pass by the starboard side of committee boat to be registered before each race. It took awhile for everyone to get to the starting area anyway, so not much time was lost.

I kind of like Deg204 response "They changed it to "number of entries plus 1" for safety reasons. Now there is no benefit to go out if you think you cannot finish the race."