Wouldn't it be so much easier for the brokers and market makers, who are begging and pleading shareholders to take 100% write downs, so they could close out their naked short interest positions, to simply state their intent?
Wait, that would be illegal and possibly fall under some US Treasury Department rule or regulation of attempted tax evasion if those illegal profits were going off-shore, untaxed, and the capital losses were being realized by US taxpayers in the USA, as tax deductions and refunds!
Tic Toc