If by "Burial Index" you mean the index on my web site then I think I explain exactly what it is on the first page.
So now the question would be "why are the entries in the FHS transcripts that are not on the LDS films"
The answer to that takes some reaearch. There are several sources:
The original PRs, sections of which are themselves copies.
The "Official Copies" of 1911.
Which did the FHS use and which did the LDS film.
Interesting.
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