Earlier this month, I shared a look at some large-cap winners that might see some gains-deferred selling in early 2012. With just two trading sessions left, most of these stocks remain near their highs. This year, with so many losses available to offset gains, the effect may not be as powerful as in years where the market has an overall better performance, but window-dressing (where institutions hang onto winners to "look smart" to their clients) could still play a role.