But they also could sell 31st of December, and buy back 30 days later in February - no need to sell exactly now.

To me, all this story of tax loss selling does not make sense with such a highly volatile company like PTK. I see that the better option is not making a loss at all - instead of risking to realize the tax loss (which in fact then is a real loss in funds), and missing a potential increase of SP during the next 30 days. We all know that the SP can skyrocket in any time with our little pearl. One NR with a household name involved, and huiiii.

So - if someone does not see the potential of such an event, someone can sell.