Probably wrong about this as I have not read all the document but Luke Burgess potentially?

Correct, when he gets a club.

Surely loans don't count against a player do they? Especially as the loan was cut short wasn't it?

I guess it depends on the exact criteria for eligibility for the old u21's comp as Hardaker would have completed 3 seasons as a Leeds player before turning 22. Just depends on the cut-off date.

Also, would Luke Gale, Jodie Broughton, Morgan Smith & Ryan Bailey count too?
Bailey obviously would, assuming he plays 10 games. I assume Broughton was with us for 3 years? Were Gale and Smith?

It also says a maximum dispensation of 100k so Wigan, Leeds and some others will have the same amount extra on the cap

Broughton, Bailey and Gale yes. Smith wouldn't as he signed his first pro deal with Warrington so he goes on there club trained list.

Hardaker was on a professional deal at Featherstone so he would go on there club trained if they were in the super league.