JB - This is a very intriguing notion and does make a lot of sense. In shorting, one must locate shares to borrow, and to the firm that is providing shares to borrow (Fidelity, Schwab etc.) through their programs, I'd imagine it wouldn't matter to them if you actually borrowed the shares as long as you were paying the interest for the right to reserve the shares. Gold star!
News 
Market Data 
Discover 
