Agree -- to me, it always seemed like they were trying to frame an employee of JR. First, you have the aborted practice letter addressing both ("Mr. and Mrs. I"), but that's aborted by the two of them because they want to strictly point the finger at an employee, and an employee of JR's would only address JR, not both parents. Second, you have the beyond-weird line "We respect your bussiness but not the ......". This again is trying to paint the suspect as in the same field as JR, as he "respects" the business. Third, you have the bonus amount of 118K -- at first I thought that the R's would never use this amount because it would lead directly to them, but now I almost feel like they might have used it to prop up a "jealous employee or associate" angle, because perhaps it wouldn't be completely out of the realm of possibility for an employee or associate to know JR's bonus. Lastly, you have the R's really playing up the "disgruntled employee" angle here:
http://www.acandyrose.com/s-access-smoker.htm
To me, assuming the R's wrote the letter, they were trying to frame an employee of JR's who was of middle-east descent, who was perhaps of high-level management and who may or may not have been let go within the year from when JR got his bonus. Whether they had an actual person who worked at the company in mind or not is the question. If I recall correctly, there were more practice notes found in the trash, right? That proves even more that they were concocting their story as they went along, on the fly so to speak.