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Hero
Since the game rules do not appear to offer a precise answer, let's bring in logic.
Your opponent doesn't know how many attacks "per round" you get, because your opponent doesn't measure things in rounds. Your opponent has no way of knowing that you're going "totally defensive." All your opponent knows is that there's an enemy behind him, and he has to divide his attention. Hence, flanked.
To bring this back to game rules, as someone else pointed out, if you have to be able to attack that round, then you shouldn't threaten if it's after your turn in the round and you're out of AoOs. I can't even imagine anyone enforcing a rule like that. I think it's pretty clear by the spirit of the rules that you still threaten an area even if fighting defensively, because you're not helpless and you could attack into that area without moving.
Your opponent doesn't know how many attacks "per round" you get, because your opponent doesn't measure things in rounds. Your opponent has no way of knowing that you're going "totally defensive." All your opponent knows is that there's an enemy behind him, and he has to divide his attention. Hence, flanked.
To bring this back to game rules, as someone else pointed out, if you have to be able to attack that round, then you shouldn't threaten if it's after your turn in the round and you're out of AoOs. I can't even imagine anyone enforcing a rule like that. I think it's pretty clear by the spirit of the rules that you still threaten an area even if fighting defensively, because you're not helpless and you could attack into that area without moving.
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