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https://ktar.com/story/5302310/arizona-secretary-of-state-says-cochise-county-hand-count-would-be-unlawful/
Seems like a bad idea to hand count. Such a repetitive task by a human would probably result in a lot of errors.
No more so than counting money. The way you do that is two of you total the batch and if you agree, its correct. Easy peasy. It's only prone to error if your process is.