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The memo has footnotes. It has exhibits. It is crisp and professional and is written on stationery of Paul, Weiss, Rifkind, Wharton & Garrison, one of New York's elite law firms. Indeed, it is the hottest law firm memo around town, but it is not about Enron, Tyco or any corporate scandal. It was not even written by a lawyer. It is the sushi memo, and here is its story.