Polycount-way-of-calculation differs from 3D engines/software, it depends about the needs of users I guess.
First, here a basic difference:
Blender will count 8 vertices no matter if the cube is flat shaded or not, but a 3D engine will take into account vertex normals, so a flat cube with 8 vertices will become a 24 vertices one when smooth-shaded but with autosmooth enabled (I made a Blender addon to get a more accurate polycount - but not enough sufficient until I take the time to do some maths… could be long).
You will also have UV coords which are probably count in the Inspector Stats tab, and maybe some other properties that I can’t remember right now.
By the way, talking about my addon, I’ve tried to compare between some software what polycount is shown for the same object, here the results so far that I still don’t explain
Triangles are triangles. While that might be just a touch obvious, it does not matter whether flat or smooth. Blender can also have lines, quads, and more. Everybody has triangles. Vertices can also be different in Blender & BJS due to multi-materials. Border vert in BJS are doubled up, while not in Blender.
So in Blender, I just look at the triangles. It will be equal to the size of Mesh.indices() / 3. I never even bother to look in BJS, because it has this thing for vertices. This whole totalVertices() in BJS is kind of irrelevant. This is the reason in the log & csv files of the .babylon exporter I now report in triangles.