So, if you look back we have written "RC bugs below 80" as precondition in our timeline. We copied that from the sarge release, were we had "~85 RC bugs" at time of freeze. During detailed planing, it became obvious that if we want to basically "go by the same numbers", that is (and can only be) the number of RC bugs applying to both etch and sid - as that was the only stats we really had during sarge release planing (please remember, we didn't had version tracking at that time, at the moment where a bug fix was uploaded to sid, the bug disappeared at all, unless someone reopened the bug report and tagged it sarge).
So, we agreed that we can and should freeze Etch as soon as the combined number is below 80, and the number of fixes waiting for transition is not out of control (and a few other issues are resolved, please see the previous mail to debian-devel-announce for that).
Please allow me also a personal remark: It is really sad when somone tries to hurt active Developers working on the release, while not contributing anything except spite. I don't think that is adequate behaviour.