It does not have anything to do with classification. The only relevance of counting towards last year is in regards to NCAA rules regulating scholarships. Its a loop-hole provided to teams that do not hand out the full 25 scholarships they are allowed to hand out each year. If you do not reach 25, then you have a second option to use those 25. That option is getting some of next years class on campus in January. Just a loop-hole in regulation really.