I was watching, and then submitted a Best Offer on, an item this evening. The seller's feedback score is 37.
When the item was in my watch list, the number beside the seller's name was 37.
The item sitting in my pending best offers only shows the number as 31.
I know it sometimes takes a while for the eBay numbers to "catch up", but I just found it interesting that the shown feedback score was correct in one place but incorrect in another, even on the same page.