In my opinion, there are only six Waldbaur smurfs....I think the SCCIs letters are great and informative but are not faultless, and since they had close contacts with Scleich, I am not sure they are a good resource to anything related to Bully (but that's only my opinion).
Apparently, Nestle also used Bully smurfs as promotional smurfs ("raw ones") and I think the other smurfs may have been from Nestle. I don't have much information on it, but think it was Tine who brought this up a few years back.
And this quote also explains a lot of the raw Bully smurfs on the market
I think, the soft material can be explained with this quoteLots of Bully figures were used for promotional targetss and during the annual event of the Gmünder Carneval, many of these figures were thrown in the audience. Amongst them, many smurfs and sniks, often unpainted or in the wrong colors.
SourceBullyland uses in its manufacture a newly-developed material created by its own research, and thus claims to be the only manufacturer in the world that uses neither dangerous phthalate softeners nor PVC for model and figurine production.
http://en.wikipedia.org/wiki/Bullyland