I do believe that people are often using data from "do more people die (per dive) on rebreathers than on OC?" to answer "Is, for a given dive, a rebreather much more likely to have me die?". And that makes a difference imo. I'm not trying to "reclassify" deaths on rebreathers, I'm trying to get comparable data.
An excellent point. I agree with you that the important question is "for this specific dive profile and this specific diver, what is the risk of death on OC vs the risk of death on CCR?". And to understand why that's an unanswerable question, you need to consider the scientific method.
The only way to know that for sure would be a prospective randomized study. If you want to know if surgery is better than medical management of coronary artery disease, and there is no clear answer to that question, then it's ethical to randomize people with CAD into a group that gets a bypass operation, another group that gets meds, and then look at survival a few years down the road.
You can't do that with OC vs CCR for a number of issues. Issues related to ethics (signing up people to possibly die for a hobby), study design (how would you control for experience? Would you need both groups to be equally proficient in CCR and OC? Would that accurately model the real world question?), and logistical (you would need a huge number of divers to show a statistically significant difference).
I don't want to speak for Dr. Mitchell, but I'm assuming that the reclassify comment referred to the problem of trying to extract underlying factors from historical data. You would have to decide what to do with deaths that were ON rebreathers, but not necessarily CAUSED by the rebreather. And that very decision brings bias into the analysis.
So yes, rebreathers have their own unique risks and challenges, and yes the death rate per diver-hour is greater than OC. But I don't think that you can just take that 10x multiplier as the answer to the very important question that you are asking, based on that published database analysis. Like most things, the truth is more complicated than that...