I'm not disagreeing with the interpretation of the exemption, but the very fact that three of us who basically agree can't
specifically agree means that "filthy stinkin' lawyer weasels" could have an absolute field day with it, set themselves up to live like kings for the rest of their lives from the proceeds, and never break a sweat doing it.
I'd think that's the sort of thing that Sony would prefer to avoid
volunteering for.
