There can only be one registration and one registrant. While the ticker can change, the company name can change and the share basis can change (ie. via a split) the registration does not.
No where in the S-1 does it state there is a “new company”. The ONLY thing even remotely close to what you describe would be a reverse merger of Sound Concepts into NFusz (essentially taking control of the ticker).
Only thing is, NO WHERE in the S-1 or ANY company disclosure is the Sounds Concepts acquisition described as a reverse split.
All this nonsense about “new shares” and “new company” is to avoid the reality of what is happening and what is going to happen in this process of uplisting and acquiring Sound Concepts.
It is being done on the backs of existing shareholders...and the price will be high.
And Rory has painted himself into a corner, because if the offering fails...look out below.