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The difference is that The tone is really the same because the subject matter is the same.
This is known to be a tone that is used in academic or professional issues or write up.
Note that the tone is based on a person been thorough and direct, but respectful.
In the case above, the difference in tone between a memo written to an entire company and an e-mail on the same subject written to your business partner only is that the tone is really the same because the subject matter is the same.
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