Some folks seem to have taken the 'offshoring' concept to the letter: SeaCode: using an old ship in the international water, 3 miles off the US coast to put lots of software developers in it to have a 24/7 programming factory. Here is the crazy description of what they aim at:

SeaCode presents Hybrid-SourcingTM an innovative engineering service which creates high-end software engineering jobs in the U.S. while still providing lower overall costs for our clients. This approach combines the capabilities and convenience of our San Diego-based software engineering center with the proximity and reduced costs of our unique ship-based engineering facility. The result of this completely new business model is the creation of U.S. engineering jobs and lower blended costs for U.S. clients. (...) Hybrid-SourcingTM SeaCode brings already offshored jobs back to the U.S.

Well I'm kind of speechless