I have done some more testing and I am still getting the same results. I am running version 4.2.
If I take the example of one of the most critical files in the batch I am importing if I open this in DBF Commander it shows a record count of 138,346 (Del 6).
If I then use the tool "Select Deleted Records" within DBF Commander it returns 3,227 records.
If I open the .DBF in Excel it shows 135,119 records (i.e. 138,346 - 3,227).
If I run the above command line import and then select the record count in SQL Server I get a record count of 138,340 (i.e. 138,346 - 6).
Any idea why upon opening and via the command line import DBF Commander identifies 6 deleted records, but Excel and DBF Commander's "Select Deleted Records" tool identifies 3,227 deleted records?