I am very confused by your posts. You keep on talking about due diligence and then mention course drops over and over again.
UofA doesn't drop any courses for their L2 GPA calculation. Neither does UofC since we were talking about transferring from them.
The OP already stated that their L2 is 3.21. If you think that doesn't give us enough information (transcript) to analyze where their GPA truly lies then I'm not sure what to tell you. The person with enough information and the transcript is saying that he has 3.21. I'm not sure why we would need to dispute this.