Good points, all.
After re-reading Foote, his account of casualties was ambiguously worded, and may well have included the Rebs, too. It was the total of all "killed, wounded, and missing". No spread on the subcategories.
Local accounts of the last weeks of the war, from relatives and families in East Texas, plus formal research in Virginia, shows a lot of those "gentlemens' agreements."
There's a well documented local account of soldiers from both sides "just takin' off their gear and walkin' away in the direction of home"...metal-detector enthusiasts have found some uniform and harness debris in the area.
Foote shows three Union regiments and a Texas source shows two Rebel regiments. By that time in the war, no one was up to full strength.