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/usr/src/xtables-addons-1.40/libxt_DELUDE.man is in xtables-addons-dkms 1.40-1.

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The DELUDE target will reply to a SYN packet with SYN-ACK, and to all other
packets with an RST. This will terminate the connection much like REJECT, but
network scanners doing TCP half-open discovery can be spoofed to make them
belive the port is open rather than closed/filtered.