This is funny on so many levels. I almost wonder if it was written during the LexCorp Christmas party, and sent by mistake because of the boldness of asking Lex to hire more people (raise staffing 20%!!) to handle his inane naming procedures. I doubt any sober people would be so foolhardy. Of course, Lex might need to replace his top legal department due to the sudden drop in altitude of their corporate jet when they all went on that retreat after the holidays.
I love this line:
While the senior partners are more than happy to work through Christmas and other assorted holidays, the legal system itself is not. The junior partners have not yet acclimated, although a visit from your assistant would be helpful in motivating them.
Who would want to work for such a company?

Is this a reference to Mr. Luthor being the modern day Mr. Scrooge?

very enjoyable!