Both are owned by iFinex LTD, and had the same CEO till earlier this year. Total amount they have lost comes out to $1 Billion.
How are you still claiming "They may not be"?
Reversing Tether tx does nothing to recover those Bitcoins.
Edit: found this: https://www.reddit.com/r/btc/comments/7e1840/the_30000000_us...
It seems like people did in fact notice the $30m being deposited on Bitfinex and being used to buy Bitcoin, all before it was known to be stolen. Difficult to confirm a thing like this, but I wouldn't bet against it.