Related cards -- in stats count as discrete cards?

In stats, it may show 99 unseen cards.

My question is: Is every card counted, even though two or three cards are linked together (via a template) ?

IOW: My template creates 3 cards for each card I create. Those three are all for the same word. So, if I have 99 unseen cards, does that represent 100 words, or 33 words in 3 variations per word?

it shows number of cards.
in your case, (1 note creating 3 cards) for 33 notes, anki should show you 99 cards.
same thing happens to cloze notes. if you have multiple clozes in one cloze note, anki counts all of them in stats as new.

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