Personally I think it's just silly to count a moved ride as two credits. Mammoosh is totally right about the same coaster physically. If you ride coaster in it's new spot, it would be the same track you're travelling over. The ride has the same turns and twists. There can be a huge pimped out alien cruiser that you fly through, but you're still on the same track you've travelled before.
Now as for retracks, I say no if just one or two elements is changed(SFNE Cyclone), but if more than that ,count it as a new ride(Phantom's Revenge). Now if we're talking about typical retracking of wooden coasters(Last year's RWB at TPFKASFWOABKNAGL retracking) it doesn't count as that's just maintenaince.
And racers, it's two tracks. If they were 50 miles apart you'd count them as two coasters, so why not just because they have the same station?
Let me compare it a little to flat rides. You can ride two different programs on a ride, but you still aren't riding a different ride. Riding two sides of a moebius coaster is like riding two different programs.
It is a little bending of my physicality rule, but i'd have to count both sides of a moebius coaster as one.
Then what about the time I was riding Hersheypark's Comet in the front seat. Two kids behind me must have been very amused by the AFLAC commercial that featured the duck on Vancouver's Coaster. They kept quacking "Aflak! Aflak! Aflak!" through out the entire ride.
That was certainly different than any other experience I had on the Comet (More like a donkey ride through Hell than a coaster ride). Since the experience was SOOOOOOOOO different, I think I will count that as a different coaster too.
If you WALK the tracks.....no. If however, you take your SegWay scooter on the lift, ramp it over the top, and let it "coast" on a defunct ride, you not only get to count it as a credit, you'll probably get a free ride on a helicopter....to the nearest ER of course. Who knows, if you're LUCKY enough to survive the ride unscathed, you might end up in the back of a paddy wagon instead...(another ride without any *credit*, LOL)....;)
For those of you that adhere to the “one attraction one credit” rule…let me ask you this. I went to SFGAd and on Chiller, Batman was down but Robin was going. I rode it. Do I get half a credit? I think I missed something unique by not riding Batman, but I still rode a complete coaster. As for the backwards thing, that is interesting. I had only counted Rebel Yell as one, but Kings Dominion did advertise the Backwards Rebel Yell as a new attraction when it opened. So if that is two now, what about a coaster like LoCoSuMo if you ride it both ways? I count them as one, but it makes you think.