It's a bit late, but given the timeliness of Jeff Brown's opinions of late, we thought this might clear up some air on the ESA issue. It appears that a copy of an Internal Revenue Service (IRS) document accounting for the financial transactions at the Entertainment Software Association (ESA) has made it to the hands of the media, and what has been discovered might be the real reason why major members are bailing from the premiere software organization. Check the full article for more details.