Often times the most creative ideas are a little subversive. Trying to do what everyone else does - only better - sometimes boils down to a game of one-upmanship rather than true innovation. But when you start to delve into the dark side, well there's a lot of places where one can find things that others haven't thought of...or at least weren't willing to pursue.
Maloney & Porcelli's, a (very) high-end steakhouse in Midtown Manhattan, did just that (well, at least they OK'ed their agency's idea anyway).
Knowing that big-ticket dinners and lunches are often the domain of corporate outings, they realized that in this economy nobody would have the cajones to try and expense a $500 lunch, and in many cases they're expressly forbidden to do so.
So what is this magical app? Well, basically you go to http://expenseasteak.com/, enter your total, and out pops a bunch of seemingly innocent - and very realistic looking - receipts for things like cabs, "regular" lunches, etc.
Ethical? Probably not...for the user anyway :-) They're just providing a service, it's up to each user to use/abuse it. But the idea is great none the less.

@blablabla8720 it's now becoming six stores. one opened in wentworthville mid last year and one is opening in penrith next month. and yes, you're correct on the awards similarly, believe they won it in 2007 or 2009 as well.