diff --git a/lib/services/pax8-sync-service.test.ts b/lib/services/pax8-sync-service.test.ts
index 1dcb2b1..79766fb 100644
--- a/lib/services/pax8-sync-service.test.ts
+++ b/lib/services/pax8-sync-service.test.ts
@@ -194,7 +194,11 @@ describe('Pax8SyncService — syncOrders + syncCompanyMatches', () => {
     expect(matchEntity).toBeDefined();
     expect(matchEntity!.success).toBe(true);
     expect(matchEntity!.upserted).toBe(1); // autoLinked
-    expect(matchEntity!.tombstoned).toBe(1); // flaggedAmbiguous + flaggedNoCandidate
+    // No soft-deletes are performed by matching (CR-02) — tombstoned must
+    // always be 0 so sync_history.records_deleted never fabricates a
+    // "deleted" count for review-flagged companies.
+    expect(matchEntity!.tombstoned).toBe(0);
+    expect(matchEntity!.flaggedForReview).toBe(1); // flaggedAmbiguous + flaggedNoCandidate
   });
 
   it("fullSync's entities array includes an 'orders' result and a 'company_matches' result", async () => {
diff --git a/lib/services/pax8-sync-service.ts b/lib/services/pax8-sync-service.ts
index 89bd71d..d322744 100644
--- a/lib/services/pax8-sync-service.ts
+++ b/lib/services/pax8-sync-service.ts
@@ -108,12 +108,13 @@ export class Pax8SyncService {
       const status: 'completed' | 'failed' = success ? 'completed' : 'failed';
       const totalUpserted = entities.reduce((sum, e) => sum + e.upserted, 0);
       const totalTombstoned = entities.reduce((sum, e) => sum + e.tombstoned, 0);
+      const totalFlaggedForReview = entities.reduce((sum, e) => sum + (e.flaggedForReview ?? 0), 0);
       const errors = entities.filter(e => e.error).map(e => `${e.entity}: ${e.error}`);
 
       await this.updateHistory(startedAt, status, totalUpserted, totalTombstoned, errors.join('; ') || null);
 
       console.log(
-        `[Pax8Sync] Full sync ${status} (${syncId}) — ${totalUpserted} upserted, ${totalTombstoned} tombstoned`
+        `[Pax8Sync] Full sync ${status} (${syncId}) — ${totalUpserted} upserted, ${totalTombstoned} tombstoned, ${totalFlaggedForReview} flagged for review`
       );
 
       return {
@@ -520,14 +521,21 @@ export class Pax8SyncService {
     const start = Date.now();
     try {
       const result = await matchPax8Companies();
+      const flaggedForReview = result.flaggedAmbiguous + result.flaggedNoCandidate;
+      if (flaggedForReview > 0) {
+        console.log(`[Pax8Sync] Company match: ${flaggedForReview} compan${flaggedForReview === 1 ? 'y' : 'ies'} flagged for manual review (${result.flaggedAmbiguous} ambiguous, ${result.flaggedNoCandidate} no-candidate)`);
+      }
       return {
         entity: 'company_matches',
         success: true,
         upserted: result.autoLinked,
-        // Repurposed: not a soft-delete tombstone count — the number of
-        // pax8_companies rows flagged for manual review this run (ambiguous
-        // + no-candidate), surfaced through the same rollup field.
-        tombstoned: result.flaggedAmbiguous + result.flaggedNoCandidate,
+        // No soft-deletes are ever performed by matching — real deletion
+        // counts belong in `tombstoned`/sync_history.records_deleted, and
+        // conflating the two fabricates "deleted" counts in the admin Sync
+        // History UI (CR-02). Review-flag counts are reported separately via
+        // `flaggedForReview`.
+        tombstoned: 0,
+        flaggedForReview,
         durationMs: result.durationMs,
       };
     } catch (err) {
diff --git a/lib/types/pax8.ts b/lib/types/pax8.ts
index f626ce6..8da3338 100644
--- a/lib/types/pax8.ts
+++ b/lib/types/pax8.ts
@@ -120,6 +120,12 @@ export interface Pax8EntitySyncResult {
   tombstoned: number;
   durationMs: number;
   error?: string;
+  // Populated only by the 'company_matches' entity: pax8_companies rows
+  // flagged for manual review this run (ambiguous + no-candidate). Kept
+  // separate from `tombstoned` (a real soft-delete count) so it is never
+  // folded into sync_history.records_deleted / the Sync History UI's
+  // "deleted" column.
+  flaggedForReview?: number;
 }
 
 export interface Pax8SyncResult {