No they cant as there is no FINRA approval for such a dividend, it was never filed. The ticker was revoked and is dead and will remain dead forever.
The SEC has nothing to do with dividends. Filing an 8K doesn't mean jack shit when it comes to dividends, the document is a public document that falls under Safe Harbor and has such disclosure for such forward looking statements.
FINRA is the only entity that matters and no such FINRA approval exists.
Any claims stating that such a dividend exist are purely bullshit no matter if they originate from the revoked security or other sources and are false and misleading.