By whom? The Corpse.
Were they even aware of the theory?
“Internet and mobile phones used to watch Olympics didn’t hurt TV viewing”:
CBC said its online coverage generated more than 46 million page views during the Beijing Olympic Games.... Canadians viewed more than 3.2 million live streams of the Games on the Internet and 1.7 million on-demand video streams via the web. The CBC Web site included more than 1,500 hours of live and on-demand Olympic coverage.... More than 24 million TV viewers watched coverage of the Olympics on CBC Television, CBC Newsworld and the CBC’s Bold channel, the federal broadcaster has said.
“I think it shows that viewers want to be able to access content where and when they want it and that won’t hurt television numbers,” [Scott] Moore said in an interview.
“I think the Canadians took a bold approach there,” said [Bobby] Tulsiani of New York-based Jupiter Research.
“The evidence is mostly indicative of what your Canadian broadcasting company found, is that it does help rather cannibalize the (TV) audience.”
TV, computer screens and cellphones can all complement each other when it comes to viewing, but it depends on how it’s executed, he said.
Because you've got the Olympics on TV while you’re using the computer or you're watching something else while you've got the Olympics on your computer. In only one case is TV losing a viewer.
There is no definable use case for having the TV and/or your computer on while watching the Olympics on your phone; you're always out of the house, so television isn't losing a viewer there, either.