This is actually a rather particularly interesting bit of information when you compare this to previous 10-Ks.

(I am copy-pasta-ing this because I think it's important and I want more eyes on it so my apologies if you may have seen this already):

If the reason for the delay was indeed the SEC and GME haggling it out in regards to the vernacular and the numbers, I am guessing it might also explain the change in where and how those numbers are reported.

In the previous quarter's 10-K, the DRS numbers were reported as a byline under GAMESTOP CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS and the verbatim was:

"As of October 29, 2022, 71.8 million shares of our Class A common stock were directly registered with our transfer agent."

In the latest, delayed 10-K, the DRS numbers were reported under PART II, ITEM 5 and the vernacular was significantly different than previous stating such that:

I am guessing this translates, as is perhaps implied, that the SEC is allowing GME to report only shares that are listed as BOOK only - whereas before, GME was aggregating both BOOK and PLAN and reporting that total.