The rules do not distinguish a technical short from an economic one and it is easy to create and report a technical short position as long as you could borrow the stock. Generally, borrowing from your brother Fred or a related fund or company is not difficult however. Are you old enough to remeber the name Viola ? Second question- when last did you hear the words 'wash trading'. In the digital world, it is virtually impossible to track relationships unless there is some massive international fraud occurring. So, just assume what makes sense, there are reportable short positions, a very tiny % of the float, and someone probably wants to keep them reported.