What degree of validation should be necessary when data is recorded on a computer and a second system, i.e. paper batch record? Differences could exist in the degree of accuracy on the computer versus the paper. Also, in deciding if a deviation is critical, would one normally expect to see what requirements are critical versus non-critical predefined in the production instructions? If not, what justification would you expect to see?

With the exception of significant figures and timing, there’s not going to be much of a difference,
normally. Many bulk manufacturers record the data electronically from their distributed control
system, and then have critical steps manually recorded by operators for a second check. In
addition, it makes sure that the operators are focused on these important readings. Certainly
companies are not prohibited from having two systems operating at the same time.