There was already a post about the memo: <a href="http://news.ycombinator.com/item?id=3222511" rel="nofollow">http://news.ycombinator.com/item?id=3222511</a>
This doesn't offer anything new - there was a very lively discussion on HN when the news first broke, and then another when the memo got out.<p>What does this post do besides beat this dead horse?