It's soft and green, it rattles, and it's a dinosaur, a toy which even an infant can safely lie and play with because Gund makes it durable.
But this is a "teaching" toy: press the "start" note and it counts, lighting up as it goes, which will probably thrill even the smallest kid.
My take: a stuffed toy should be a "lovey", and not electronic. Parents and siblings teach babies to count to ten on their fingers and toes. That human interaction is essential, and children shouldn't be expecting electronics' stimulation every minute. Also, the sing-song counting will be very annoying to parents, very quickly.
It's no surprise that Gund has moved in this direction, since everyone wants to ensure their kids are ready for standardized tests at an early age. But, like many toys we've gotten and given over the years, this one is best played with as a stuffed toy, with the switch "off" or batteries removed.