PINK FLOYD'S "The Wall" was an album made into a movie...and the soundtrack sold a record $23 million worth of albums. It doesn't count as the #1 soundtrack because the music existed BEFORE the movie was made.
Oliver Hazard Perry was fighting on Lake Erie when he said "We have met the enemy and they are ours". Pretty dramatic stuff. What fictional character twisted it to We Have Met the Enemy, and It Is Us?
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