If there were no shares delivered then there are open transactions as that is a Failure to Deliver by definition. We can clearly see the FTD here and we can see they all settled as there were no open position (unsettled) since December 17th. That is a FACT that cannot be disputed. The original premise was nobody reports FTDs and that premise was easily proven to be false. FINRA does not show abusive short shares, first I would suggest looking up the definition of abusive shorting. Show me in the FINRA language that states short volume is abusive shorts, I will wait....lol... good luck.
But hey the S3C Suspended this scam and well we now know it was shell scam and nothing more.