Hi AKP3,
As the tracking tracks URLs that were clicked, this is accurate. There is no way for Campaign to know at the dynamic reporting level that a user decided to not proceed with the un-subscription/opt-out in the case of a multi-step opt-out. I don't know if any consultants in these forums have a way to account for this but it might make sense if the unsubscriptions are going through an ACS landing page, to create or use one of the subscription based reports to track the actual unsubscribes.
Regards,
Craig