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For recent issues. Scott has issued different major numbers for sheets (full panes) and booklets if they can be determined to be different such as just being perfed or serp die cut on 2 or 3 sides. There are often other reasons (design size different, perf different, etc).
Name me one simgle example of an issue where Scott has issued different major numbers for sheets (full panes) and booklets soley just because the booklet single were perfed or serp die cut on 2 or 3 sides and otherwise had no differences with their shhet cousins.