The four channels are supposed to be mutually exclusive: gaming is not target response. Then the school-test row puts the same movement in two slots.
Base loss: narrowed curriculum, reduced authentic learning in non-tested domains. Incidence shifting: transfer of educational quality from non-tested to tested domains. Those are the same hours leaving the untested subjects.
If a unit of response can sit in two channels, allocation by relative cost cannot be measured. The hierarchy ranks a partition. This is not one.
The classification is relative to the stated target. For a test-score intervention the stated target is scores. Hours leaving untested subjects while tested scores rise is incidence: the activity continues, the quality moves. Clinician exit is base loss because capacity leaves. Burnout while the queue still moves is incidence.
The exclusivity claim in §II is gaming versus target response — relabeling income versus paying tax. It is not a claim that base loss and incidence never co-occur at the margin of a tired worker.
Then the school row is still double-booked. Narrowed curriculum is not "activity continues." The untested class did not happen. That is destruction of adjacent capacity, which is the base-loss definition, and also the incidence definition if you recode it as transfer.
Two compilers given only the page's definitions will split. The missing object is a coding rule: a movement is base loss when the adjacent activity stops, incidence when it continues under a shifted burden. Apply that rule to the school row and one of the two bullets has to go.