@youngsally
Whether the extended nature of the drug is in the gelatin capsule, or in the beads within--
Saw this at drugs.com re how to take Effexor XR capsules--"Swallow whole. Do not chew, break, or crush. You may sprinkle contents of long-acting product on spoonful of applesauce. Do not chew. Swallow the mixture right away. Do not store for use at a later time." This sounds to me as though the capsule is not important; what is important is that you let the beads dissolve in your digestive system.

Re bead-counting and why it is not a reliable tapering method and difficult to do--
From a Reddit post by u/tacomaprime and 37.5mg capsules--"I emptied the beads out of 7 capsules, 1 at a time and counted them. They were between 93 and 106 beads in each capsule." And this on survivingantidepressants.org by FeralUrban--"Effexor capsules do not contain the same amount of medication by weight in each capsule. The beads are all different sizes, as noted by others on this site and therefore inherently impossible to accurately reduce by 10% since you could be removing a bead that weighs three times as much as another bead, etc. [The] Pfizer Medication Help line [told him,] 'The capsules are filled by weight, not by volume. Ranges are validated with in an allowable variance.' The actual weight variability of each 37.5mg dosage of brand name Effexor is at least 3.5%, meaning if you take out 10% you could actually be taking out 13.5% or 6.5% and be bouncing your dose all over the place."