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The limited significance of LLOC measures isn't specific to VHDL. Counting executable statements gives some information about the code's complexity, it can't take account for different levels of verbosity that exist in all programming languages.
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Yes, valid point.
The comment:
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I need to count the physicial lines of code, logical lines of code
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led me to write the two code snippets of identical code, as I think this is an example of the type of code that has a different number of physical lines than logic lines.
In this case, could he count the number of lines in the RTL code generated by Quartus after synthesis? Probably not, since there is often a lot of redundant connections in the Altera code (where signals are simply renamed).
Cheers,
Dave