The total short interest per Finra is only 12.6 million shares, representing a little more than 2% of the total share count. That's actually a very low percentage for a speculative biotech. I had a conversation with DI as well about naked shorting, and he agreed that the naked shorts - in the way he believes it's pulled off -- should still show up in the reporting for the short count.
I very much doubt the company has actual hard evidence of naked shorting, but I know they've completely bought into the idea.
DI acknowledged the existence of naked shorting i my talk with him. Of course, some people conveniently might dismiss it as corporate speak.