Anyone dismissing[1] this as purely a tax-play[2] doesn't do service to the thriving, vibrant and diversive tech community that Dublin has. Anyone based here for even a few weeks would know that.
Dublin's #1 strength over places like London and Berlin is it's geographic size, which makes meetups accessible, leaders and role models available, and creates a friendly and familiar feel, where we all fee like we are part of something bigger than the startups that are here.
Side note: To anyone here on HN visiting Dublin in the future, feel free to connect with us, you'd be very welcome -- @ me on Twitter... @EamonLeonard
[1] http://thenextweb.com/insider/2012/12/03/dropbox-announces-f...