In a July 17, 2020 email to clerks there is no mention of virtual attendance, and so counting such would not agree with established guidelines, instructions and the handbook, as attendance has always been defined as in person.
"Dear Leaders,
As noted in Leader and Clerk Resources, you do not need to complete and submit the Quarterly Report for the second quarter of 2020. This pattern will continue until normal Church meeting schedules are reinstated.
However, we ask you to continue to record sacrament meeting attendance in LCR whenever these meetings are held. If you divide your ward to conduct multiple meetings, record the total number attending for all meetings. If multiple meetings are held on different weeks, record the total in the week that the last meeting is held."
Handbook 33.5.1.1:
"The attendance count is the number physically present in the meeting."
As a practical matter, it is virtually (pardon the pun) impossible to know how many total persons are viewing a remote sacrament meeting.