Hal,
Yes a terrific link wrapping humour around a serious topic to provide an excellent presentation and "learning environment" for all people - listers, users, managerial execs, accountants, programmers, consultants etc etc. I think this link was originally posted/promoted by Steve Landess during the "shanky" exchanges a few months ago.
I know that when I read it I bookmarked it so I could come back and reread it (several times).