Tangentially related, there was an interesting Reddit post on this a few years ago: https://www.reddit.com/r/askscience/comments/2ayhkp/if_someo...
You can only have so much combinatorial logic before you need to break the problem up into multiple stages. The subitizing thing seems like solving the problem in one step with combinatorial logic, whereas counting is like breaking the problem into multiple stages.
It makes sense that the brain can only do so much combinatorial computation before the problem needs to be broken up into smaller pieces, incorporating memory.