It's most likely that the list he worked off of to make the spreadsheet had a player on the 60 day DL, which would give them extra slots. We can't do that on the roster...only you can once you enter franchise.
For instance....you will see Wainwright of the Cards on the 60 day DL and the 40 man roster. If St. Louis wanted to(they may have)...they could add another player to the 40 man roster in place of Wainwright, while not having to actually remove him from it....technically giving them 41 players on the 40 man roster.
Once the player comes back from the 60 day DL...one would have to be removed.
We can't account for that in the rosters.(yet!)
M.K.
Knight165