You can't say his basis is now $2+ without taking into account the loss he took, if that was what happened.
You don't honestly think he took a 50% loss on his AMRN position without an offsetting gain from shorting? Tax loss selling makes sense - but only to offset profits -- from SHORTING AMRN!
2022 traded to a high of 3.76 and a low of 1.24, a 67% plunge in price. Of course he had gains shorting that plunge (his was pi$$ed at AMRN mgt), and those gains were probably sheltered/offset by the tax loss selling - the result of which is a 50% profit by lowering his basis WITHOUT incurring a loss.
Don't you this it's suspicious if he re-positioned right before Yee's upgrade and his announcement of a proxy war... right before a 98% rally?