He just counts what's in front of him. He's not making a decision of any kind, he's a glorified calculator at that point. In fact, we just never got round to integrating the invention of the calculator into this process.
No he actually has to count 'legal' electors and since several states are talking about recalling theirs and changing their votes and there's a lot of controversy going on about the electors in swing states, his legal constitutional duty is to not count the ones that are contested.
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2 ups, 4y,
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No states are doing that. They'd have announced it already if they were, everyone's gone home for the holidays - their decision is set. And it was set by the election results on November 3rd. Which Biden won. It's over.
There is this from yesterday:
https://nworeport.me/2020/12/29/arizona-gop-electors-join-lawsuit-against-pence-asks-court-to-define-vps-exclusive-authority-to-reject-electors/
This too: https://www.bizpacreview.com/2020/12/08/ariz-gop-call-for-decertification-of-election-results-state-supreme-court-to-hear-election-challenge-1003466/