>>546269326
Whirlpool is an epiphany card so it should incur the 20 point penalty when deleted according to the help section.

>>546269247
You're right. The first dupe is free. That means the supposed value should be 110 not 120.
My best guesses for why the save is only 100 points instead of 110 are that either the +10 points to convert became +0 due to the remove tag like you said, or the double deletion counted as +20 +20 instead of +20 +30 since they happened via the same event.