Back to Daf Yomi....
The only difference between the [other] Books and Megillah is that the Books can be written in any language, whereas a Megillah must be written in Assyrian, on a Scroll, and in ink.
Rav Tzvi Pesach Frank ]Har Tzvi 21] cites the Ramban who asks from this gemara on the Rambam who holds that Megillah doesn't require עיבוד לשמה. If so why doesn't the gemara list this as a distinction and say that all Sefarim require עיבוד לשמה while Megillah does not. [If you don't know what עיבוד לשמה means you probably don't learn daf yomi:)].
