Microsoft Corporation - Page 28




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         the future.”  Reading the statute in a restrictive manner,                   
         respondent reasons that “The phrase ‘similar reproductions’ means            
         similar content on other media, not simply any content on similar            
         media.”  Respondent maintains that regardless of the medium upon             
         which it is fixed, computer software is neither a motion picture nor         
         a sound recording. According to respondent, a computer’s                     
         functionality distinguishes computer software from motion pictures           
         and sound recordings.                                                        
              On the other hand, petitioner maintains that computer software          
         masters are the same as or similar to motion pictures and sound              
         recording masters.  Thus, petitioner asserts that the software               
         masters are “similar reproductions” to motion pictures and sound             
         recordings.                                                                  
              Specifically, petitioner claims:                                        
                   “films, tapes, records” as used in section                         
                   927(a)(2)(B) denote tangible media on which                        
                   images, sounds, and/or other information is                        
                   recorded and stored.  These media differ in                        
                   terms of their specific physical attributes                        
                   (e.g., a strip of photosensitive cellulose                         
                   acetate, a plastic strip coated with magnetic                      
                   powder, a spiral grooved disc).  All three types                   
                   of media, however, require a machine to read                       
                   back the recorded content to the consumer or end                   
                   user.  In other words, they are inherently and                     
                   necessarily machine-readable media.                                
         Continuing, petitioner posits that the phrase “similar                       
         reproductions” (within the purview of the parenthetical) refers to           









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