And, as I've heard it, the reason that Delaware has very favorable business laws/legal system is that the DuPont company has been there since about 1800 (not too long after 1776 =). DuPont has been a huge company in a very small state for a very long time. Early on, they were able to set up a very favorable climate for themselves and thusly other corporations, and then things have snowballed from there.