I have a few accounts one of those is CFD but it's DMA CFD so actual real ASX shares do get purchased on market from the ASX market depth and listed in COT but someone else/another entity owns them in law.
One can short many more stock than the official ASX list this way because I assume there exists a pool of owned shares from other clients still held CFD DMA purchases but I am not sure of the true background mechanics here.
CFD's that are not DMA are to me a bridge to far and I never have nor will I ever I expect, trade them.