I am currently carrying out some research into cloaking.
I read this about cloaking
...At the most recent Search Engine Strategies Conference (presented by Danny Sullivan) just about all of the search engine representatives came out and publically stated that as long as the content of the cloaked page was totally on topic, they had no problem with the technology. And the search engine representatives said that they understood that when the technology was used responsibly it could even help them improve the accuracy of their search results...
Boy does this throw the gates wide open.
I have never used any cloaking software to gain any advantage on the search engines, and I am not after any software.
What I would like is to see, is a site or sites that are using cloaking to see what benefits they are getting.
If anyone is willing to send me some examples I would be most grateful. Either on the forum or via my forum e-mail in my profile.