Welcome to ScubaBoard, the world's largest scuba diving community. Registration is not required to read the forums, but we encourage you to join. Joining has its benefits and enables you to participate in the discussions.
Benefits of registering include
The PADI one is pretty good. I think an entry/exit dives would be required for me to count a single cylinder as multiple dives.
If you surfaced, then you should be planning any further descents as separate dives in respect of tables/RDP. Likewise, dive computers will log further descents after a pre-set time on the surface.
If the dive was planned or recorded (dive computer) as a separate dive...then it makes sense to log it as such, regardless of entry/exit from water.
Most agencies have a rule similar to PADI's to prevent "tea bagging" to fulfill course requirements.