Steve,
I also understand that DE is becoming the venue of choice by trial lawyers seeking to strike the motherlode. I've seen the state bar make the argument that this is not because the riches there are much easier to mine, but because the court system is so efficient in the way it disposes the cases. Yep. Maybe something to do with butter and bread?
By the way, CA has a way to overcome the problem of people driving across state borders to deprive CA of tax revenues. It has a use tax so that if I went to DE and bought a set of golf clubs for $1,000 and paid $60 in DE sales tax, when I returned to CA, by law I am required to send the state (CA) $17.75 ( (7.75%-6%)*$1000, assuming I lived in a CA area which levied no additional sales tax). That few people pay it except for major purchases such as cars, boats, and other items which require registration, the law makes relatively honest folks into tax cheats. Not me, of course, as I have an inordinate fear of the tax authorities and do exactly as I am told.