One by one, the founder of Hedge fund this week headlining Value Investing Congress varieties most entertaining aka Wall Street show-bounded onstage and performed acts. Some they sing (praises of their long bets). Some dancing (excited about the return of their own). And the greatest magic trick event, David Einhorn of Greenlight Capital said a few words about Chipotle Mexican Grill (CMG) and made more than $ 1 billion in market capitalization went poof.The two day conference, held in the ballroom of A six-story hotel in Times Square, in its eighth year. It is advertised as a place for investors to hear "ideas to benefit" from each other over cocktails, or from the name of the tent behind the podium. While this is a year of moderate to hedge funds, largely missed out on huge profits in the stock market, you never know it from the bravura performance given by some of the biggest names in the industry. Joking, rattling of statistics, and flow polish, presenting with the audience clapping and second church in Twitter race to follow their recommendations.Whitney Tilson, co-founder of T2 Partners, on Monday pushed Netflix (NFLX), a company has previously been criticized, on the basis that the current low prices are comparable to Amazon (AMZN) was decades ago, before the onset of twentyfold increase. Comments transmit disease Netflix stock price up 4 percent.Bill Ackman, the billionaire founder of Pershing Square Capital Management, delivered widely expected Stemwinder General Growth Properties (GGP), a real estate investment trust with shopping centers throughout U.S. More than 103 slides, Ackman looked like he was having fun, rocking on his right heel and tantalizing asset management companies to compare themselves with Berkshire Hathaway (BRK / B). "I know Berkshire Hathaway, and Brookfield [Asset Management] is not Berkshire Hathaway," he joked. Ackman also defended its investment in JC Penney (JCP), which fell 33 percent this year. "I believe Bill Ackman is a robot," wrote the reporter on Twitter. "There is so much to read, think obvious, or have amazing hair like that." Star of the show may not Einhorn. Value Investing Congress last year, co-founder of Greenlight Capital took apart the Green Mountain Coffee Roasters (GMCR), sending the company's stock fell Vermont. "I was told the stock started to slide while I was clearing my throat," Einhorn said this morning, before returning assailing Green Mountain as a weak stock. He illustrated the point with pictures of dogs and cats doing homework, Airplane films, Alfred E. Neuman!, And young Bill and Hillary Clinton.Pivoting General Motors (GM), Einhorn said he liked what he saw at once bankrupt car manufacturers, including the cleaned-up balance sheet and increase the perceived value of brands of the company. And Cigna (CI) is reliable, he said, although there are obvious concerns about Obamacare Wall Street. "When we see something that looks like too much work for some people, we see the opportunity," she said.With the crowd worked up, Einhorn announced what they were waiting for: Chipotle is short. (Short-marketable is a way to bet that the stock will decline.) Chain vulnerable to copycats, he says, as well as increasing the price of grain and investigations into the pool of labor. A better player, Einhorn said, downscale rivals. "Come on Taco Taco Taco Taco Taco Bell Taco Tacooooooo," Einhorn singing. Yum! Brands (YUM) that chain is "left for decades," but positioned in the "Chipotle lunch" to the introduction of a new menu with high quality components. And sales of lower-end items that are still strong. "The Doritos Locos Tacos menu has been a huge success," said Einhorn, such as sharing Chipotle, a company with over 30,000 employees, down as 8.2 percent.Tilson, a co-founder of the event, Einhorn thanked him and told the audience that is not enough time for lunch.