I suppose there would be nothing to stop him sending in another entry fee after two months and having concurrent/overlapping attempts? Or do the rules specifically prevent this?
I've thought this a couple times and deleted it. Say end of March Steve is going great-guns, feels he's going to go through for the 100,000 record too, he could abandon the current attempt, enroll for a new one starting immediately (basically, running it for the UK tax year). He'd still be right on track to be the first to pass the unofficial Tommy Goodwin calendar year record, and now have 3 additional months to respond to whatever Kurt does in the summer.
It's stupid talk even speculating such a thing, but it is still fun to think through the "decision-tree" of how many branches there could yet be in this game.