This may be clearer on the difference:
The awk utility divides the input for your awk program into records and fields. awk keeps track of the number of records that have been read so far from the current input file. This value is stored in a built-in variable called FNR. It is reset to zero when a new file is started. Another built-in variable, NR, records the total number of input records read so far from all data files. It starts at zero, but is never automatically reset to zero.
As for the different number of records, you will need to explain further what you mean by '22 records'?
Also, remember that awk reads every line of the file so if any line is blank it is still a record according to awk.