If a Pastor Endorses a Candidate and Nobody Hears It, is It Still an IRS Violation?

I wrote a piece yesterday (Pastor Makes Meaningless Endorsement) on a local pastor who decided to challenge the IRS rulings on endorsements from the pulpit. I also mentioned the crowd - 40 church members plus 10 members of the press. Here's a TV still from Adam Housley's report on Fox:
Maybe the IRS should modify their rules so if you're unable to fill even half your building you can endorse anybody you want because no one will care.