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Also, Businesses data lines differ from that in the accounting look than that of ISP's. My thoughts on this seem wish washy now as I'm tired, (just went through some MD5 crap), But most people pay a provider of internet and people usually associate the whois with where the server is. This is wrong. Like, the whois on a Comcast will show PA, as that is where the accounting "headquarters" are. The backbones of ISP's are shared lines through like, Sprintlink, SBC crap or their own.
Be that as it may, I would image quite a few of the attackers coming from sources other than business lines. I've done the what-if scenario... *IF* I was to do an attack, find a large enough city that few knew I was going to, find an open area, put on gloves and use their systems. It's really hard to track someone using the public libary. Then again, they may have cameras. So next option would be to wardrive from a community where there are lots of open APs and little attention given to someone "being there" (e.g., student residence).