Did we know this before? I can't say I've followed the filings from the last six months and more closely:
The evidence establishes that Calissio instructed its transfer agent, SST, to issue the new shares with the same CUSIP number that was used for pre-record date shares. The parties agree that shares of stock that are issued after the announced record date for a dividend do not qualify for the dividend. The evidence also shows that the issuer generally requests a CUSIP, although a transfer agent can request one if instructed to or authorized by the issuer.
That makes a big difference, and it explains a lot.