An interesting question of guideline interpretation?

According to the opening sentence of Judge McConnell's decision for the Tenth Circuit in US v. Smith, No. 04-5085 (10th Cir. Jan. 4, 2005) (available here), the defendant's appeal "presents the interesting question of how to interpret the United States Sentencing Guidelines when the application notes suggest a broader interpretation than the plain language."  Readers with their interest piqued will have to follow the link to see how this "interesting question" is raised and resolved, though I will give away the ending to this story of guideline intrigue: sentence affirmed.