Lost and Found

It seems that Apple has been unable to track down their CEO. California state law requires businesses that have property belonging to someone else make a good faith effort to contact the person and return their property to them. If this fails, the property must be turned over to the state which will hold the property until it is claimed by the person, their heir, or legally designated representative. This listing shows that Apple Computer Inc. has turned over property, described only as “other” and valued at $37.91, to the state to be claimed by Steven P Jobs. Speculation as to what this item might be has been bouncing around the blogosphere. I think that I have a plausible theory: After a wild company party, Jobs left without his signature Levi 501s (listed here on sale for $37) and was too embarrassed to reclaim them. Any other theories?