Board Thread:Theories and Speculation/@comment-24824859-20150704165201/@comment-4912646-20150705165123

They can be created in the sense that they can be individually activated and deactivated. Obito started out with one, formed another when he attacked Hiruzen, then eight more when he gained control of Ten-Tails. Naruto's didn't manifest until he entered Chakra Mode (which has some interesting implications), etc. Technically, it was never said the Truth-Seeking Balls can't be created, but we saw on numerous occasions somebody get separated from the balls and never replace them. So it's a logical conclusion.