TheNorthWestPawsage's link to Renato Mariotti's Twitter thread explains why that sentencing memorandum by Cohen's lawyers is so important.
twitter.com/renato_mariotti/status/1068786624606101504?s=21
It's worth reading all of, but here's a sample:
Renato Mariotti
@renato_mariotti
8/ The most interesting thing in the document, by far, is Cohen's discussion of his false statements to Congress. His attorneys carefully discuss the false statements, his motivation to make the false statement, and the involvement of Trump's staff and attorneys.
9/ Because the precision of their words is important, I'm going to type out their exact words here. They refer to Trump as "Client-1" throughout but I've changed that to "Trump" here for clarity:
10/ "Michael's false statements to Congress likewise sprung regrettably from Michael's effort, as a loyal ally and then champion of Trump, to support and advance Trump's political messaging. At the time that he was requested to appear before . . ."
11/ "the [House and Senate Intel Committees], Michael was serving as personal attorney to the President, and followed daily the political messages that both Trump and his staff and supporters repeatedly and forcefully broadcast."
12/ "Furthermore, in the weeks during which his then-counsel prepared his written response to the Congressional Committees, Michael remained in close and regular contact with White House based-staff and legal counsel to Trump."
13/ That last sentence is extremely important and interesting. It is also very carefully worded. The sentence strongly implies that White House staff and Trump's attorneys knew in advance that Cohen would lie to Congress and were involved in crafting his statements.