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This is almost certainly a prank or a parody. DNS for ddossite.com points to IP 199.83.134.131. "whois 199.83.134.131" shows the IP is inside an IP block owned by "Incapsula Inc". Googling the company name yields http://www.incapsula.com/, which says they are a network security company and they provide DDoS protection.

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Publicly offering to commit a felony for payment would be a very risky and pointless "prank", so I highly doubt it is. More likely a scam or ill-considered get-rich-quick scheme.

or an attempt to be 'viral'

I believe parody is considered protected speech. Everything on that site is so absurd (the zany video, the lists of email addresses) that I find it hard to believe a reasonable person would consider this a serious offer to DDoS somebody. The more I think about it, the more clear it is that this is part of this company's "guerilla marketing" strategy.

They are a customer of Incapsula.

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