I didn't say anything about the T213-3's--that set is unlike any of these other sets...thin stock, norrow borders and flat (non-glossy) finish to the cards themselves.
I am basically just making a point about the ACC w/ that example. Burdick was very well organized and was very good at doing what he did. That being said, he wasn't always consistent (although usually he was) about how he classified things and why some sets got their own ACC designation vs. sets that were grouped together. The simplest thing is to simply leave things the way that they are. there is little doubt the T213-1 Coupon set was produced at the same time as the T206 backs Ted showed above, and there is little doubt to us rational thinkers (sorry Leon
) that they were from the same promotion. There is a good chance that the T215-1 were also done at the same time w/ the same promotion, but this is less clear to me given themajor back differences stated above (also just to play devil's advocate here, what about those foreign T215 Pirate cigarette cards, they could be deemed T206's by some as well--although any foreign cards by the ATC are generally listed as T400+).
The T213-1 Coupons were likely only listed as a different ACC because the T213-2 & 3 sets were obviously not T206's and needed their own designation and Burdick threw the earliest set along with his later brethren for organizational purposes (which in my opinion was probably a mistake).
What I stated earlier about the T213-2, T214, and T215-2 sets is that these also could just as easily have been listed together as one ACC # (NOT T206) and been different back variations within that ACC # as these were all issued around the same time period and have a lot of the same characteristics. But you don't hear the clamoring for this as you do the T206's because these are more thinly traded.
On a side note, while Burdick was really quick to give early E-cards their own ACC #'s all those tobacco sets are more similar within their own groupings than the E92 family of sets, given the players only available in one or more of the different backs within that set. At least all the players in T213-1 and T215-1 are also found in the T206 set.
-Rhett