Well it doesn't really reduce it from 4 to 3, but it also doesn't have to come from the final 2. Basically the difference in output would be if the cell adjacent to the "K" isn't in the 10 that would've been marked originally, it would then need to be marked instead of the 10th number (the 2nd number in the last step), however if the "K" cell is already marked, then the output would be the same. (But the minimum of 4 - 2 - 2 always applies).
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