Just people that buy after the as yet unknown record date.
No it can't be yesterday, or even today, I don't think anyway, but FINRA/Nasdaq has done some funny things from time to time before and allowed companies to have record dates well into the past. That makes no difference if the divvy is quoted ex dividend, they just set the ex dividend date a few days into the future and you still have time to buy as the record date is meaningless.
In most cases when an ex dividend date is set, the record date is just the date the TA uses to send out a corporate action notice to all shareholders of record on his books and meaning less as far as who gets the divvy.
They can't issue the other 96 million shares to Kat until they increase the authorized so presumably Kat won't set the record date until they at least have all 161 million shares and have some better idea of when they want to actually pay out the divvy.
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