In the end, having read the rules carefully, I concluded that it all came down to a question of construction. Did the words
"All you have to do is send us your account of the best IP judgment that has never been written"refer to (i) the writing of an account the subject-matter of which was the best IP judgment that had never been written, or to (ii) the best account that had never previously been written concerning a previously-delivered IP judgment (whether written or delivered orally alone)? Knowing the propensity of some of the entrants to expose new and ingenious interpretations of even the simplest and plainest of instructions, I agonised for some time before deciding in favour of the first construction. On that basis the winner of the competition is ... David Flynn, of FRKelly, Dublin. And Robin Fry (DAC Beachcroft) is a very worthy runner up.
Well done, David and Robin: we shall be publishing your entries soon.