Interesting commentary...
From my perspective, in HS, if there is an official book kept separately from the home book, they are more on top of things than the managers themselves. The main times where I do have to report to an official scorer are levels above HS.
Many times, I don't even get reports of defensive switches (unless, as has been mentioned, it impacts the DH.)
As for the count, our association has it as one of the points of our evaluations--making sure that it is visible to the front and rear, at a minimum.