He describes it as a "letter to the jury" (which I interpret as an statement of intention to reframe the popular understanding of what happened - presumably Lewis knows that jurors aren't supposed to read editorials about the case & is speaking figuratively) and casts SBF in a sympathetic light while casting aspersions on the executives executing the bankruptcy. Like GP mentioned, it glosses over the red flags and such to present a different narrative of Lewis' choosing. I think it's fair to characterize Lewis as carrying water. It's also a character study, sure, but there's no contradiction there.