[parrothead]

Of course it doesnt change the actual pitch count so it is during the at-bat, so the "pitch" that is counted for days rest, etc is the first pitch thrown to the last batter that pitcher faces, not the last pitch of the previous batter.

So there is no such "finish the batter" provision for playing catcher later is that correct? Pitcher starts his final batter and throws pitch 39, it goes on to be a 6-pitch at bat. His total pitches is 44, as I read the rule he cannot catch because he has thrown more than 40 pitches, and the finishing the batter stipulation to the first pitch of the last batter threshold rule only applies to max number of pitchers a pitcher can throw in a day as well as number of days a P needs to rest.