When blood is eluted from the filter paper with phosphate buffered saline, would you expect that cellular material is still contained in the cells or would you assume that cellular material will be released in the PBS?
Not sure whether this helps: spotting blood on a filter paper is a very good method to preserve gDNA in a cheap and long way. So, based on that I assume that all cells are disrupted.
I think it depends on what kind of filter paper you are using for the dried blood spot. I've used regular filter paper and was able to retrieve live rotavirus after 30 days @ 37C. But I wouldn't assume the cells stay 100% intact coz dryness can really disrupt the membrane.
We use Whatman 903 filter cards for folate determination. The cell structure should be preserved due to the mild drying process at room temperature. After elution we observe cell lysis because of the higher vitamin concentrations we obtain in plasma.
Update: In the internet I found a picture with crenated red blood cells on cellulose fibers. I assume that this is due to the hypertonic environment during the drying process.