In you develop system SFD, there are many users classified as Named Users, which is a potential risk for correct Named User count. I suggest you classify the developer users as user type (CA) SAP Applicatin Developer, while the non-developers in SFD can be classified as (91) Test users.
Then please run “system measurement” again in SFD and download new report for LAW consolidation.
If, SFD is actually for production purposes, then please let me know and ignore my above suggestion.
Thank you very much!