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It was based on an conspiracy theory involving UFOs, a 5-member boy band, and an secretive informant code-named "Deep Copy".
The author's original plan was to write the implementation of 'N-DCNC in Befunge-93, so that it could compete in the "Best Language Implementation in an Esoteric Programming Language" category. When that turned out to not be a good plan, the author implemented it in Perl instead.