Well, I didn't see any wheels...
So, what are we talking about? Something that doesn't exist?

Just because someone hasn't seen something doesn't mean it doesn't exist – there's something on the first page (an old version, but it's similar to the final one).

People get +25% damage on a counterattack. Just +25%. What happens if you add another +100% to the attack?

But what about the fact that "True Luck" gives +100% to both attack and counterattack? "Absolute Protection" works similarly – only the attack is affected here, and the counterattack isn't enhanced. Besides, why consider the bonus from a counterattack – it's completely unrelated to the Skill Upgrade (SU) – for example, Leoric has a bonus from Avenger, etc.