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Whose responsibility is it to prove these claims? Do our courts put the burden on the accuser or the accused to prove these? I hope Twitter has to spend the money upfront and come up with proof rather than just filing a frivolous lawsuit and making the other party spend.

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In a civil case, the burden of proof is on the plaintiff. The plaintiff doesn't have to prove their case entirely, they only have to convince the judge (or jury) that the claim is "more likely than not" to be true. This is a lower level of proof than in a criminal case, where the standard is "beyond a reasonable doubt".

Letters like this aren't delivered under oath and don't cost much. They can blather as much as they want and try to re-frame the story from "Elon Musk destroyed Twitter" to "Elon Musk was rescuing Twitter until Zucc hired traitorous IP thieves and they destroyed Twitter."

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