Some of these new rules are meticulous to the point of being ridiculous. There's an unclear edge sign deduction and unclear edge no sign deduction.
That is not really a new distinction. From last year's ISU Communication 2254:
Wrong edge take off F/Lz (sign “e”) -3 to -4
Unclear edge take off F/Lz (sign “!”) -1 to -3
Unclear edge take off F/Lz (no sign) -1
These are GOE marking guidelines for the judges to use. The presence of a ! sign tells the judges that the tech panel saw a borderline issue with the takeoff edge that does not affect the base value of the jump. However, since the judges are notified that the tech panel saw a problem, they are supposed to reflect that problem in their final score, whether they themselves saw the problem in real time or not.
The "no sign" deduction is for when a judge sees a problem that the tech panel didn't call. That might be because the judge had a better angle due to the placement of the element on the ice, or it might be because this judge is more nitpicky/eagle-eyed than that particular tech panel. In any case, if there is no call but the judge did see a problem, they should take off -1.
The changes in the recommended reductions are now more generous to the skaters. Unclear edge in the judge's eyes with no sign remains -1 exactly like last year. Unclear edge with a ! sign is now -1 to -2 instead of -1 to -3, and wrong edge with e is now -2 to -4 instead of -3 to -4. So we will now see jumps with either e or ! calls earning -2 that would have earned -3 last year.
The less than 1/4 UR range is both super picky and vague. Does that mean any jumps that is not perfectly 100% rotated or only jumps between 1/8 and 1/4 turn?
As with the edge calls, it is up to the individual judges. If they had a good view and the jump looked underrotated to them but the tech panel did not call q (let alone <), then it's up to the judge to evaluate the evidence of their own eyes in real time vs. the tech panel calls and apply the reduction if they think it warranted.
As I see it, the only new thing here is that for the past couple years the < call applied to jumps that the tech panel saw as underrotated 90-180 degrees, which came with a reduction in base value. The new change is that if they think it is just 90 degrees short, they now call "q" instead of < and the jump retains its full base value, but the judges are informed and are supposed to reduce the GOE by two steps.
This will also end up being more generous to skaters who tend to land on the quarter in the tech panel's eyes than last year's rules: last year they would only have gotten 70% of base value
and the judges would have reduced the GOE. Now they get full base value but will lose some GOE.