For goalies, do games dressed as backup count as games accrued towards waiver status?
No. The criteria for Waiver exemption is NHL Games Played. A backup goalie does not get credit for a GP in the stats unless he actually plays.
This is different than the criteria for an Accrued Season (for Group III UFA Status) - which is 40 games (30 games for Goalies) on a Club's Active Roster. A backup goalie would get credit for a game even if he didn't play.