Thanks Wiseman. My post was in response to a hypothetical "what if they had paid in-kind rather than with cash". And I was just stating that it would not increase the number of senior shares or common shares, just an increase in LP. They are doing the same thing any time a dividend is not received and instead is retained as capital, or when they are just initially gifting themselves, as you are pointing out.
I also agree with you on the overall shadiness of the accounting practices on the balance sheet. Whether this indicates a secret escrow account somewhere, I guess we will see.