According to Mark Stephens, a BoS regular:
“The most important reason to go there, however, is that you will find 300 of the brightest people in the Software industry are also going to be there. It is your chance to meet up with lots of other people who might be potential clients or customers, but who will definitely have lots of valuable experience to share with you, even if it is only to reassure you that times are tough.”
And the penguins.
You can read more on Mark’s blog.