This memorandum contrasts this year's restaurant with the last year's one, as it mentions that this time it will be a different place. Then, the email sender starts adding contrastive arguments in which he describes how different it will be this year by using adverbs such as 'furthermore', 'also', 'lastly'.
In a way, the memorandum also relates to sentences A, B and D as it includes them (the difference in the types of desserts, breads, waiters, waitresses, etc.). However, these are isolated aspects of the whole message and that is the focus here. That is why the difference concerns the restaurants because the elements 'bread', 'waiters', 'vegetables' are part of them while restaurants are the essential element that encompasses the rest.
