Here's a statement from someone who gets paid to make that determination:
Dandy Don’s Q&A with Blair Napolitano on 25-Signing Cap, Transfers, Walk-ons, and More
Ever since the NCAA instituted a few policy changes and the early signing period, there has been a lot of uncertainty about the so-called 25-signing cap. What does this mean for back-counting mid-term enrollees, for transfers, and for managing a roster of 85 scholarship players when there is unexpected attrition? In order to clear it all up, we at DandyDon.com reached out to
Blair Napolitano, LSU's Assistant Athletic Director for Compliance, who was very gracious in supplying these definitive answers.
Dandy Don: Do all transfers (graduate transfers and undergraduate transfers) count toward the signing limitation per class?
Napolitano: Yes. Any incoming student enrolling at LSU for the first time – graduate transfer, undergraduate transfers (junior college and four-year) or any high school student – count toward the 25 for that year. For instance, DT Breiden Fehoko, who transferred to LSU from Texas Tech after the 2016 season, counts in the Tigers' 2017 signing class from last February.