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Divide cheese, chiles, and Spam mixture among tortillas. Fold tortillas over, and place them in the pan. Cook until cheese is melted. Serve, garnished with salsa, sour cream, and guacamole.
In a mixing bowl, combine chipotle puree, garlic, and butter until mixture is smooth. Add cilantro, lime juice, and tequila and stir or beat until uniformly blended. Add salt and pepper, to taste.