Sort:  

I think they should be included as they are part of the circulating supply. Howevery probably it would be interesting to see how many inactive accounts with Hive there are...

They are not tradeable of they are lost. It's like they are sent to null

Well, this is the same as if you would count Satoshis wallet in the total supply in Bitcoin? Officially you still do. But then people make a separate calculation for inaktiv Wallets to show supply is lower.