Mass Effect 2 Easter Egg - Hidden Homage to Hitchhiker's Guide to the Galaxy

When you first arrive on the Citadel after the game intro, and you are told to report to Captain Bailey to sort out about you being dead. Captain Bailey makes and obvious reference to the Hitchhiker's Guide to the Galaxy when he mentions that 'Spending a year dead is a popular tax dodge'. In the Hitchhiker's Guide to the Galaxy book 'Restaurant at the end of the Universe' Ford Prefects friend Hot Black Desiato is spending 'a year dead for tax reasons'.