Short interest is quite low, about one tenth of it

Short interest is quite low, about one tenth of its high in Aug right before Q2 earnings. I keep buying at market and it gets filled under the ask. I have to think it may have to be for tax loss purposes. Problem with that is you can only deduct so much each year and you have to wait 30 days before buying again to make it a deduction. Maybe some think Q3 will dissappoint and start accumulating again in 30 days after a another downturn. Seems consensus is Q4 will be the earnings to bank on. But, there's the risk of missing any good news on earnings and stock gaps up. I would love to hear others thoughts too!