Well, sure you could count lines of code, but why would you want to do that?
As demonstrated by this story from the early days at Apple, managing by lines of code is kind of ridiculous (opens in new tab). And it's not even clear how you would do it if you wanted to.
Reductionist metrics like lines of code are incomplete ways to think about software engineering. After all, writing more lines of code isn't the same thing as forward progress, and doing more with less code—or removing code—is often the goal.
We believe your data has a far more interesting story to tell. For example, we think that Impact is a better way to think about codebase change. The metrics in Flow have accounted for this false path and we do not emphasize lines of code as a meaningful metric.