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/usr/src/xtables-addons-1.40/xt_DELUDE.Kconfig is in xtables-addons-dkms 1.40-1.

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config NETFILTER_XT_TARGET_DELUDE
	tristate '"DELUDE" target support'
	depends on NETFILTER_XTABLES && NETFILTER_ADVANCED
	---help---
	The DELUDE target acknowledges connection initiations but forcibly
	closes on any other packet, therefore making the port look open.