Dear Kristian,
You raise an important point that there is still no clear guidance if the input (SM/RSF/NRSF) and output inventory indicators (MFR/MER/CRU) should be calculated over the foreground only or over foreground+background. I have the feeling that the trend is going towards foreground only, even though this is not really a life cycle perspective. Of course, it has the advantage that results are easier to grasp and not mixed with the background, but it also has the disadvantage that background datasets with e.g. high recycled content will contribute with lower e.g. greenhouse gas emissions to the foreground, but all this is not reflected in the overall recycled content used in the whole product system.
If over the foreground only, as you said, module D inputs can be directly taken from MFR minus SM. There would be no contributions from the background database and all results are only manually inserted by the practitioner into the foreground.
If over the foreground+background: What do you think about the idea that we split all 6 indicators (SM/RSF/NRSF/MFR/MER/CRU) into the indicators from background and into the indicators that are manually inserted by the practitioner in the foreground only? For example, "Secondary materials" will be split into "Secondary materials (background)" and "Secondary materials (foreground)". The total result will be still the same as before, but practitioners can directly see how much stems from the background only and how much stems from the foreground only and how much stems from the sum of the two.
Best wishes,
Conrad