Count number of partial matches between two columns in a table

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I am attempted to count the number of partial or complete matches between two columns in a table with some limitations:

IA_DX AUDIT_DX Count
I21.0 I10, I21.A1, I21.0 1
L08.0 L08.0 1
D71 D71.9 0

The limited formula I have that would give a count of 1 (for row 2 above) is:

=SUMPRODUCT(--(INDIRECT(K1985&"[IA_DX]")=INDIRECT(K1985&"[AUDIT_DX]")),--(INDIRECT(K1985&"[IA_DX]")<>""))

I want to also search for strings in IA_DX in AUDIT_DX and include matches, but not if they are not 'exact' matches like in row 3. I am also using indirects for this formula because I have a drop-down list of different sheet names. TIA!

I tried various attempts to include a wildcard and tried researching the use of SEARCH and ISNUMBER

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