Rule 5-7
A default is awarded when one of the competitors is unable to continue wrestling for any reason.
Rule 5-13
It shall be considered a forfeit when the opponent, for any reason, fails to appear for a match.
Rule 10-2-5
A forfeit shall eliminate a contestant from further competition in a tournament, except when the forfeit is because of an injury or illness which occurred during the tournament.
So, a wrestler not making an appearance for any reason would result in a forfeit, therefore, not being counted as a match wrestled, although, forfeits are counted as wins they are not considered to be losses.