I hold to my belief that you cannot identify who bought the nonexistent shares, even assuming that they exist. Quite frankly, since Krom was buying while new shares were coming on the market and were being "short" until they cleared, maybe he has the "illegitimate " shares. And will be most unhappy to discover that. Or, maybe those ones Offor supposedly bought were all naked short, so he doesn't really have them?
At any rate, it was mentioned that people would be unhappy to find out they held naked shares and I don't see a way to differentiate so long after the fact
I also believe it is easy enough to add up shares and know if they are short, and they report they are not.
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