Yes all the warrants were issued, 13 million of them. that is not a doubt in my mind. Together, it would amount to 10 mil shares of WAHU and 13 warrants along with those shares... now 3 mil warrants could have been set aside for purchase at a later date... but lets just say that everything was ISSUED.... then yes, there would be 23 mil of something out there.
Now read the bottom of your quote... "...assuming float is 23 Million..."; Assuming is a big IF... that just tells me... that is NOT a positive figure... you cannot just assume something and then believe it to be right.
Now fair market value was $17.67 for each warrant but the strike price was NOT $17.67... the strike price was set around $34+ and change... the issue price of the STOCK was $50.00 per share plus warrant. Total warrant and stock equalled $50.00 by your figures used. But that still doesn't justify 23 mil shares O/S.