1. Melt half the butter in a large pan and cook about one-third of the shallots gently for 4?5 mins over a medium heat until softened. Add the spinach, cover tightly, and cook over a medium heat until the spinach wilts and softens. Uncover and cook for 2-3 minutes more. Drain off all the pain juices, and press down on the spinach to extract all the water, then chop with a knife. Season and add nutmeg and lemon juice, to taste.
2. Carefully take the oysters out of their shells and reserve any juices. Set the oysters aside while you wash and dry the bottom shells. Place the shells on a bed of sea salt in two ovenproof baking dishes. Place a little of the spinach in each shell, and top with an oyster.
3. Melt the remaining butter in a pan and cook the remaining shallots very gently for 5?6 mins until softened. Add the champagne and tarragon and bring to the boil. Simmer vigorously to reduce the liquid by just over half, leaving about 6?8 tbsp in the pan.
4. Add the cream and continue to simmer for about 3 mins or until the sauce has reduced and is rich and thickened. Strain the oyster juices through a fine sieve to remove any grit, then add the strained juice to the pan. Boil again to reduce, if necessary, so the sauce s quite thick (this will depend on the amount of juice from the oysters).
5. Adjust the seasoning with salt, pepper, a squeeze of lemon juice and maybe a pinch of sugar. Spoon a little of the sauce over each oyster, reserving any that remains. Mix the breadcrumbs and parsley and scatter over the oysters.
6. Preheat the grill to the highest setting. When hot, place the oysters directly under the heat until the sauce is bubbling and the breadcrumb topping is nicely browned; this should take about 2?3 mins. Serve the oysters immediately with any extra sauce and plenty of crusty French bread for dipping into the sauce.
Accompany this decadent feast with glasses of chilled champagne, of course.