Well, it evades the problem. Somehow.
I haven’t seen ‘The Name of the Doctor’ yet, so I don’t know exactly what mechanics Moff used to get around the 12 regenerations/13 Doctors limit he claims he’s adhering to. Especially since he’s now claiming Smith is the 13th Doctor, not the 11th or 12th, because Tennant regenerated twice — once from Tennant to himself, and then into Smith.
Which renumbers everything again — Hurt is the Ninth, Eccleston the Tenth, Tennant the Eleventh and Twelfth, Smith the Thirteenth, and Capaldi the… Fourteenth?
Which kinda flies in the face of Moff’s statements about the twelve regeneration/thirteen Doctor rule.
So clearly, he’s going to have to pull something out of his ass, whether it’s a new round of regenerations granted by the no-longer-destroyed Time Lords, or some kind of “magic” reset button, probably from the TARDIS itself.
If it’s the Time Lords, that suggests the new direction hinted at by the end of the 50th anniversary special, the Doctor questing for home, is going to be over with a lot faster than expected. I don’t like it, but it does simplify future story lines: if the Doctor is spending all his looking for lost Gallifrey, he’s not going to have a lot of time to spend hanging out on Earth, and it’s at least in line with established canon from ‘The Five Doctors’: we know they offered the Master a fresh round of regenerations, so it can be done.
If it’s a magic reset button jumping out of nowhere at the last second, I will be pissed off.
It’ll probably be a combination of the two, the Time Lords surfacing at the last minute in an intergalactic deus ex machina, and be both canonical and dissatisfying.
But, we’ll see. While I liked the anniversary and I’m willing to give Moff a chance again, I haven’t set the bar very high.