BTS: Gurshman has no problem with going up and over, so early/forced counter is not required. Nor does he pander to the "parallel shins" school of skiing.
Findog: The counter happens to get the inside leg out of the way. He skis into counter as opposed to twisting to counteract the rotational force of counterbalancing. Why? Because there is no counterbalance present that needs early counteraction to control unwanted twisting of the feet.
The 3rd montage of Gurhman in this artical shows it clearly. (Apparently, permission is required if I were to copy the montage directly).http://www.youcanski.com/en/coaching/tendencies.htm
His hips are turned very slightly at the bottom of the turn. Counter in the turns displayed here is an artifact of the turn, not a target element -- it just happens as the inside leg gets out of the way.
Still, that small amount of counter has to be removed prior to inclining into the new turn.
Post turn exit, Gurshman recenters fore-aft, laterally and rotationally. How I see fore/aft recentering occurring is not so much through foot pull back, but through the poling action of the arms -- it looks like what you'd do when standing up from a low bean bag chair -- thrust arms forwards and pull them back aggresively -- the CM moves up and forwards. he is fully recentered between frames 6 and 7. Inclination actually has begun by frame 7.
It is weight transfer to the inside ski that has created a fulcrum to allows for the projection of the CM into the new turn without pressing down on the uphill ski. Simply extending to maintain snow contact is enough. The result is inclination if the projection has the right direction and intensity.
During this process of release and transfer, the direction of travel of the pressure point under foot matters. It will dictate the success/failure of inclination as it tracks the momentum of the CM.
Note that no early tipping of the inside ski required or used whatsoever.
In other articles Gurshman claims that it is sufficient for the matching of edge angles to occur by turn exit. It is not important at turn initiation, but becomes more so during the turn. What I've understood of Gurshman is a strong priority on aligning the body to withstand the forces of the coming turn, which is why there is minimal counter -- square and inclined is very strong.