Deep learning (DL) is becoming increasingly important in generating attenuation maps for accurate attenuation correction in cardiac perfusion SPECT imaging. Typically, DL models take inputs from initial reconstructed SPECT images, which are performed on the photopeak window and often also on scatter windows. While prior studies have demonstrated improvements in DL performance when scatter window images are incorporated into the DL input, the comprehensive analysis of the impact of employing different scatter windows remains unassessed. Additionally, existing research mainly focuses on applying DL to SPECT scans obtained at clinical standard count levels. This study aimed to assess utilities of DL from two aspects: 1) investigating the impact when different scatter windows were used as input to DL, and 2) evaluating the performance of DL when applied on SPECT scans acquired at a reduced count level. We utilized 1517 subjects, with 386 subjects for testing and the remaining 1131 for training and validation. The results showed that as scatter window width increased from 4% to 30%, a slight improvement was observed in DL estimated attenuation maps. The application of DL models to quarter-count (¼-count) SPECT scans, compared to full-count scans, showed a slight reduction in performance. Nonetheless, discrepancies across different scatter window configurations and between count levels were minimal, with all normalized mean square error (NMSE) values remaining within 2.1% when comparing the different DL attenuation maps to the reference CT maps. For attenuation corrected SPECT slices using DL estimated maps, NMSE values were within 0.5% when compared to CT correction. This study, leveraging an extensive clinical dataset, showed that the performance of DL seemed to be consistent across the use of varied scatter window settings. Moreover, our investigation into reduced count studies indicated that DL could provide accurate attenuation correction even at a ¼-count level.