Start with visible rows. Some buyer cells repeat, and some are NULL.
input rows first
Read the input
The pinned table has 8 source rows.
rows=8
COUNT DISTINCT examples are tiny finite-table transforms; SQL dialect completeness, collations, type coercion, optimizer behavior, execution cost, indexing, and database-product claims are out of scope.
No hidden data
Every count later comes from exactly these displayed rows.
no hidden rows
Summary
COUNT DISTINCT begins with ordinary rows, not a prebuilt set.