I don't think we've quite got it right yet in this thread.
Here is the actual language of the 28 rule:
"13.9.1 Letter of Intent-Limitation. Each SEC member institution is limited to signing 28 football prospective student-athletes to a National Letter of Intent and/or institutional offer of financial aid from the February initial signing date through May 31st of each year."
I believe this means that EE's don't count at all toward the 28 rule. Backcounting has nothing to do with the 28 rule. EE's do not sign LOI's and sign their Financial Aid Papers before Signing Day.
The only signees that count towards the 28 are the ones that sign between Signing Day and May 31st. Therefore, as long as Auburn had 4 EE's, signing 32 total players, including EE's, does not put them in violation of the SEC's 28 rule.
This effectively makes the 28 rule a joke and nothing more than a PR stunt by the SEC.
Of course none of this has anything to do with the NCAA's 25 rule. This is where backcounts, greyshirts, and sign and place comes into play.