Hi Giovanni,
The counters will report both ingress and egress, since they are collected and generated differently - they basically reflect SNMP counters. The flows should be close to the same values, although there will potentially be a little difference because of sampling error.
Let's assume your switch is doing egress sampling. It will be able to report data for all egress interfaces which have sFlow enabled, and this should be accurate. However, ingress packets on each interface will never be sampled (by definition); instead, we rely on egress samples on all other interfaces, each of which also report the ingress interface, to build up the ingress traffic. If all ports are not enabled, then this will be an incomplete picture.
sFlowTrend will de-duplicate data, so it shouldn't be double counted.
Thinking more about your root cause problem with thresholds - thresholds are tripped only from counters, so if multicast counters are over the threshold then it will trip. The root cause, however, is generated from the flow data. This may be incomplete for two reasons: the above discussion on all ports being enabled, and secondly the nature of multicast traffic, which is not always sampled very well by switches, in particularly reporting which interfaces the traffic will flow on. You may find the missing multicast traffic on the switch in the "unknown" interface. Unfortunately, the root cause analysis will not work in this case, but you can still view the traffic in top-n.
regards,
Stuart