As I've mentioned in several of the other threads that discuss this topic, I believe that any variation in the artwork or text of the card must be considered as a separate entry on the master list. FYI, here is a link to the thread I started on the John Miller card as I didn't see this link referenced on either of the current threads on this topic:
http://www.net54baseball.com/showthread.php?t=127161
I have still never seen an explanation as to why this one isn't widely recognized a variation as it seems to meet all the criteria that anybody has set forth. A master list is just that...a COMPLETE list of all "different" cards in the set.