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AQH
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They claim more than 25 million now. Some are multiple radios owned by the same person, who only listens to one of them at a time. And Sirius -- back when the companies were separate -- rather notoriously counted activated radios in unsold cars sitting in dealer lots as "subscribers" as well. XM didn't. Not sure if the combined entity is still including the unused car radios as subscribers or not. Since the SEC apparently found nothing wrong with the practice, I would imagine SXM is still doing it.
And look up how long people are considered "subscribers" after they terminate the service.