The only thing I've been able to see so far is that Harris has 67M votes with 81.2% reporting. Assuming the remaining precincts have the same population size and roughly same D/R split, Harris would end up somewhere around Biden's total once the count is complete.
Yes, it is. We saw this in 2020 where states came from behind and ended up being for Biden. I feel like that late-counting of Democratic votes was very partly was spurred the ensuing election conspiracies. Election votes are not counted uniformly at random.