To be a little more clear: Even though you technically "borrow" shares for a short sale this is not the actual case. Shares are actually temporarily created in the system to make the short trade happen. They are then eliminated when the short is covered. The TA keeps track of who owns the stock and how much. The TA has no way of knowing if the stock you bought was actual shares, or "borrowed" shares from a short sale. That is why they could legitimately show an OS count twice the size that it actually is.
Clear as mud?
I'm telling you, we are on the verge of something big here. In order for FGFC to legally issue at least 30 million restricted shares over the past month, they had to have issued them from the pool of shares that they were buying back. Otherwise they legally can't do it. If FGFC is issuing shares that they just bought back, it must be for a very good reason. I think we will be pleasantly surprised.