What do we learn from "Divrei Shalom ve'Emes"?
Torah Temimah citing Megilah 16b: The Megilah requires Sirtut (lines scratched in the parchment to ensure that the writing will be straight) like the Emes of Torah (i.e. a Sefer Torah 1 - Rashi 16b). Vilna Gaon - it is totally equated to Torah. All laws of Torah apply, even Sirtut.
Vilna Gaon: Divrei Shalom is the Megilah that they sent; ve'Emes is the Torah. They accepted the Torah willingly (refer to 9:27:1:1).
Malbim: Since there was an argument (whether or not to include Megilas Esther in Kesuvim), she wrote words to make Shalom among Chachamim, and seek the Emes according to Halachah, that her words are correct.
Tosfos (Menachos 32b): Menachos 32a-b proves that a Sefer Torah does not require Sirtut! Rather, 'the Emes of Torah' is a Mezuzah.
