The "lose track" rule is that if an effect would move a card from somewhere, and the card isn't there, then the card isn't moved. ("Trash" means move to the trash pile, "Play" means move to the play area, &c.) Counterfeit does lose track of the Spoils, when it tries to trash them (move them from the play area, where they are expected to be, to the trash pile), so it fails to trash the Spoils. However, playing the treasure the second time doesn't require moving it: Counterfeit (incorrectly) expects the Spoils to already be in the play area, and if it doesn't know otherwise, why would it try moving it there? Therefore at this moment nothing is lost track of - no effect tried to move a card, so no card failed to be moved.