Gaza Health Ministry numbers are a reliable floor, as confirmed by numerous organizations like the US State Department. The real count probably above 100k dead so far.
This is the best meta-analysis I've seen: https://www.washingtoninstitute.org/policy-analysis/gaza-fat...
Here is another that questions the statistics of the underlying reported data: https://www.telegraph.co.uk/global-health/terror-and-securit...
https://www.fdd.org/analysis/2024/04/09/hamas-run-gaza-healt...
>Gaza’s most widely quoted source on casualties is Health Ministry spokesperson Ashraf al-Qidra. From an office at Shifa Hospital in Gaza City, al-Qidra receives a constant flow of data from every hospital in the strip.
>Hospital administrators say they keep records of every wounded person occupying a bed and every dead body arriving at a morgue. They enter this data into a computerized system shared with al-Qidra and colleagues. According to screenshots hospital directors sent to AP, the system looks like a color-coded spreadsheet divided into categories: name, ID number, date of hospital entry, type of injury, condition.
Given this, it is entirely possible that there are additional dead that otherwise do not make it to the hospital morgue, those lost in rubble, those left behind, or cases were the violence was so great there is no body to note. To your question Hamas has made a point to be conservative and validate the death tolls, meaning that there are likely a great number of dead that don't reach these standards and are not counted.
[0] https://apnews.com/article/israel-hamas-war-gaza-health-mini...