The orphaned images are referenced from both Files and Photos app apparently which is the problem. You can't rationally delete something from one without breaking the other and neither Files or Photos can command the deletion of either authoritatively so the file just stays there.
Basically, the explanation makes sense. What I don't fully get yet is that there are reports of photos having been deleted before there the Files app got introduced. But then again, those are only reports of cause, and might be wrong.
The other thing is that this fix apparently also got released for tvOS. Which has no Files app.
You could imagine it a bit like wanting to throw away physical photos into a bin and by accident some of those photos actually fall behind your cupboard. So the photos would still be there behind the cupboard, but you wouldn't be aware of them, because you thought you threw them away. Only when you rearrange the cupboard for example, you would actually (re-)discover those photos."... a corrupted database entry on affected devices was the cause of deleted photos reappearing. In other words, the deleted images that were restored resided locally and never left those devices."
Can someone explain to me, in layman's terms, what a "database entry" is, and what "corrupted" refers to in this context.
You thinking the photos are gone is the "database entry". The photos actually being behind the cupboard is the "corruption".