he only recreated the ones not saved by the nightly backup, meaning he used the previous nightly backup and recreated from invoices the last ~23 hours.
I mean what if at some point particular entries were manually tweaked and the database was updated to fix an error in an invoice or something. And then you recreated data from what you assume is 100% reliable data.
I'm happy to try to understand if you don't mind simplifying the explanation.
If twenty years worth of data (up until two days ago) match, then the recreation of the missing day is probably fine too. It's not guaranteed of course, but...
I'd still not touch previous data.
I'd use it just for ensuring correctness, but I'd not touch it