It is not just second home owners but boat owners too. A marina near me has lots of British boats. The Capitainerie has issued them with letters stating that they have been resident in the marina for n years. Though these boat owners are summer visitors, some are using this letter as proof of residency and are applying for a CDS.
As per the other thread, I imagine at some point the tax authorities will catch up with them and question where their tax declarations are … at that point they will likely shit themselves but it will be too late, having declared they are resident in France