Its squirrels for sure. The only nutritional value of a kernel of corn is the starch in the center. Thats why when you eat sweet corn you see it agian when it comes out. lol. Your body can only digest the starch of kernels. Deer are the same as any other animal but the squirrel takes a more efficient means of eating corn cuz they have the ability to crack it open. This way they get less waste food taking up space in their little tree rat bellies. WCL