  Following the approach of [arXiv:1112.3310], we construct the master T
-operator for the quantum Gaudin model with twisted boundary conditions and
show that it satisfies the bilinear identity and Hirota equations for the
classical KP hierarchy. We also characterize the class of solutions to the KP
hierarchy that correspond to eigenvalues of the master T-operator and study
dynamics of their zeros as functions of the spectral parameter. This implies a
remarkable connection between the quantum Gaudin model and the classical
Calogero-Moser system of particles.
