Regarding the debt accrued, we don’t have exact figures of how much should have been accrued, given that both rate/utilization has fluctuated since the execution of proposal 96, but given the current levels of borrow variable supply, it will be a number in the tens of thousands.
That being said, it is also important to understand that this doesn’t affect anyhow the supply side, as all that debt accrual should have been “redirected” to the Aave protocol Collector. All suppliers of liquidity should have gotten 0% yield, and that is effectively the case.
In addition, the mechanism of setting a 100% Reserve Factor to incentivize the “closure” of an asset by both depositors and borrowers, is, even if legitimate, maybe something to somehow improve down the line, as it doesn’t sound “natural” for the Collector to heavily profit from a closure. Still, it is the only available mechanism, and quite effective.
Regarding the accumulation on the Variable Borrow Index, sadly is something that we advise against, given that even if partially doable, will not be exact (as some borrowers have closed their positions), it involves a quite “core” change on the protocol (so relatively complex and adding security concerns) and, in general, probably not worth it, as no user apart from the protocol itself is affected.