My apologies. I wasn't sure you were joking, given that in your InvestorVillage post you stated:
"I don't know how the IRS ever resolved the fact that this income is no longer really dividend income (and thus has a potentially different rate)."
You were talking about how voting rights and dividends owed to the stock holder of record were handled if their shares happen to be lent by a brokerage house to people who short the stock.
Dividends, voting rights, and holders of record are cut-and-dried issues. It isn't something allocated by chance.