Why does the issue count differ between Power Admin and Jira Issue Navigator?
The discrepancy in the issue count between Power Admin and Jira Issue Navigator is due to differences in how each tool calculates and displays the issues. Power Admin runs the JQL query ex: cf[20201] is not EMPTY without any permission restrictions, showing all issues associated with the custom field.
In contrast, the Jira Issue Navigator results are restricted based on the permissions you have in the instance. This means that issues you do not have permission to view will not appear in the Issue Navigator, leading to a lower count than Power Admin.
Discrepancy in Issue Count Between Power Admin and Jira Issue Navigator
...