I say it is overhyped. You can buy the stock ex div for the same effective price the next day, sometimes even lower, someties higher but waiting will almost surely get you the stock for less than those who GOT the special divi.. When you get the div it is taxable this year. Buy stocks for dividends but not at the pre ex div date highs.
With fiscal cliff news everywhere many companies are jumping on the special dividend bandwagon- not too sure about Mr Softey. They certainly have the cash but windows 8 and the new surface aren't looking like big hits?????????