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sum(score * weight) /
(total weight + 1)
Two things that support your “var. subincarnatus” ID appear to be the distant spacing of the gills and the subcapitate cystidia.
Index/Species Fungorum is good only for finding the proper spelling and correct authories for the mushroom names. Species Fungorum does list infraspecic taxa, however, it does not comment on their validity. In no case, you can use Index/Species Fungorum for identification.
F. carpophilus var. subincarnatus (and a few additional varieties of F. carpophilus) have all been lumped together under the name Flammulaster carpophilus. However, IF seems to avoid listing species varieties as legitimate names.
What distinguishes this observation as F. caprophilus var. subincarnatus? I’m guessing maybe the shapes of the cystidia (presumably cheilocystidia). The ones seen here are subcapitate to capitate. I believe I have recently found a similar type mushroom here in Pennsylvania. Spore shape/dimensions vary (much like the spores seen in this observation). But at least some of the cheilocystidia found in one of the fruit bodies I collected have tapered necks with acute apices. obs 368060 and obs 367877.