In Pinktoe Liquidation Trust v. Dellal (In re Pinktoe Tarantula Limited), Adv. Pro. No. 20-50597 (Bankr. D. Del. Apr. 14, 2023), Judge Laurie Selber Silverstein addressed a question that has divided bankruptcy courts since the Small Business Reorganization Act of 2019 (“SBRA”) amended Section 547(b): is the new “reasonable due diligence” requirement an element…