I believe his new argument, which has some merit, is that since all of Murkowski’s votes were hand-counted, allowing them to count otherwise spoiled ballots (Diebold is said to have trouble sometimes counting ballots correctly), that all the remaining ballots should be checked to see if there are more votes for him found by humans.
He also believes there were more votes than voters in some precincts, and I think he wants all the votes from those precincts thrown out since it would be “obvious” that some were invalid votes.
There is now a lawsuit in minnesota regarding more votes than voters.