Counts SPF DNS lookups per RFC 7208: 1 for each include:, a, mx, ptr, exists, and redirect=. Includes are expanded recursively. PTR is deprecated but still counted if present.
include:, a, mx, ptr, exists:, redirect=.include:target, the “lookups caused by this include” = 1 (the include itself) + lookups inside target’s SPF.ip4:, ip6:, all, and exp= do not count.