Rarely is it the sponsor - they got fucked too.
As wired guy said, often it is a trial and a full that got refunded.
I have also seen where someone will email me bitching so I will issue a refund - they typically claim it was my kid or whatever. Then the fucker still does a charge back. Never to sure how that ends up. I would imagine that they only get 1 of them but still for awhile it shows as both stats wise.
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