As per T144687: Change $wgArticleCountMethod in Wikidata from default ('link') to 'any' we might want to consider changing ItemContent::isCountable from the current !$this->isRedirect() && !$this->getItem()->isEmpty() (Item is not a redirect and contains data) to just !$this->isRedirect() (Item is not a redirect).
T144687 discussed this a bit, but only really talked about entities with no statements.
This has been open for 2 years and not touched.
@Lydia_Pintscher should totally empty items be counted in the number of items?
If No, we can just close this ticket, if yes, lets make the 1 line code change and regenerate the stats number / count.
MariaDB [wikidatawiki_p]> SELECT COUNT(*) FROM page WHERE page_namespace = 0 AND page_is_redirect = 0 AND page_len < 170; +----------+ | COUNT(*) | +----------+ | 190 | +----------+ 1 row in set (2.01 sec)
This might not be the exact number, but from some spot checks it looks pretty good.