It is true that in most of DHS data structure, V101 is a copy of V024. For the last Kenya survey, the country switched the first level administrative unit from the old 9 provinces to new 47 counties. Normally both V024 and V101 should be coded for the 47 provinces, and put the old provinces in a country specific variable. It was coded in this way in the initial recode file. I do not know why the released recode file has changed to what you have observed. In that release, V024 defines the old 9 provinces, while V101 defines the 47 counties. They are not copies each other. Which variable you should use in your analysis depends on your analysis. If you want to specify the sampling stratum, you should use V101 cross V025. But we coded a stratum variable V022 that you can use directly.