There may be some reason for…

There may be some reason for not claiming a second change 1st choice tag. Resetting to zero would be harsh, but do not award a point and maybe a small penalty vs reset to zero.
second allocation, 2nd and 3rd choice should not be penalized.

If awarded a calf tag in second change draw (2nd or 3rd choice) then it should be able to be claimed at any time during the season, as it currently is.

Should be more of a northern advantage point should be cumulative. The non cumulative is not much help for those living in the north.

New system eliminated points for past tags even if they were archery surplus for cow which are rarely filled. This punished bow hunters with tags that were plentiful, and now cannot hunt for years until points are accumulated.