[counted.iterator]/3 says:

Two values i1 and i2 of types counted_iterator<I1> and counted_iterator<I2> refer to elements of the same sequence if and only if next(i1.base(), i1.count()) and next(i2.base(), i2.count()) refer to the same (possibly past-the-end) element.

However, some users of counted_iterator (such as take_view) don't guarantee that there are count() elements past base(). It seems that we need to rephrase this definition to account for such uses.