Consider triazine, a molecule which can be described as having 18 (topological) improper torsions. Sage only assigns three:
(Pdb) triazine
Molecule with name '' and SMILES '[H]c1nc(nc(n1)[H])[H]'
(Pdb) triazine.n_impropers
18
(Pdb) len([*ForceField("openff_unconstrained-2.2.1.offxml").label_molecules(triazine.to_topology())][0]["ImproperTorsions"])
3
Should the internal coordinate RMSD analysis use topological (18) or assigned (3) torsions? The inherited code gives 3, but I could see either as a reasonable expectation.