if you ever loaded a .sub file (subset) in an editor this is the format you would expect:

283,2 start
11,yyyymmddhhmmss creation date
274,"string" name of the alias to display
18,0 ?
275,d d = number of characters of the MDX expression stored on the next line
278,0 ?
281,b b = 0 or 1 "expand above" trigger
270,d d = number of elements in the subset followed by the list of these elements, this also represents the set of elements of {TM1SubsetBasis()} if you have an MDX expression attached

These .sub files are stored in cube}subs folders for public subsets or user/cube}subs for private subsets.

Often a source of discrepancy in views and reports is the use of static subsets. For example a view was created a while ago, displaying a bunch of customers, but since then new customers got added in the system and they will not appear in that view unless they are manually added to the static subset.

Based on the details above, one could search for all non-MDX/static subsets (wingrep regexp search 275,$ in all .sub files) and identify which might actually need to be made dynamic in order to keep up with slowly changing dimensions.