DW_AT_count is the same as DW_AT_upper_bound?

I'm working on a program which produces DWARF 4 debug information and
uses GDB's JIT interface. I have an array with a dynamic size with the
following description (taken from objdump):

...
 <2><4e>: Abbrev Number: 7 (DW_TAG_variable)
    <4f>   DW_AT_type        : <0x1d>   
    <50>   DW_AT_name        : (indirect string, offset: 0x2c): stack_len   
    <54>   DW_AT_location    : 0x0    (location list)
 <2><58>: Abbrev Number: 8 (DW_TAG_array_type)
    <59>   DW_AT_type        : <0x29>   
 <3><5a>: Abbrev Number: 9 (DW_TAG_subrange_type)
    <5b>   DW_AT_type        : <0x1d>   
    <5c>   DW_AT_lower_bound : 0   
    <5d>   DW_AT_count       : <0x4e>   
 <3><5e>: Abbrev Number: 0
 <2><5f>: Abbrev Number: 10 (DW_TAG_variable)
    <60>   DW_AT_type        : <0x58>   
    <61>   DW_AT_name        : (indirect string, offset: 0x36): stack   
    <65>   DW_AT_location    : 2 byte block: 91 18     (DW_OP_fbreg: 24)
    <68>   DW_AT_start_scope : 152   
...

The array "stack" uses DW_AT_count which is a reference to the variable
"stack_len". I expected the length of the array to be equal to the value
of "stack_len", but when I use GDB to display these two variables (using
the command "display"), "stack" is always shown with 1 more element than
I expected. e.g.:

...
0x00007ffff7ff31f6 in $module$ (f=0x87f0a0 <small_ints+384>,
    throwflag=-240094128)
3: stack = {0xc33aa0, 0xc33aa0}
2: stack_len = 1
1: x/i $pc
=> 0x7ffff7ff31f6 <$module$+422>:    mov    %rax,0x48(%rsp)
(gdb)  nexti
0x00007ffff7ff31fb in $module$ (f=0x87f0a0 <small_ints+384>,
    throwflag=-240094128)
3: stack = {0xc33aa0, 0xc33aa0, 0x7fffffffce00}
2: stack_len = 2
1: x/i $pc
=> 0x7ffff7ff31fb <$module$+427>:    movabs $0x1,%rsi
(gdb)

I'm using DW_AT_count instead of DW_AT_upper_bound so that "stack" can
be empty (have 0 elements), but these two attributes appear to be
treated the same. Is this a bug or am I misunderstanding something? I'm
using GDB version 7.5.1.