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Why? Care to elaborate?

I asked my Accountant in California about Delaware LLCs. He said that if I am doing my business "in California", it's not advisable to open LLC elsewhere. Esp. if physical good are involved - like a Kickstarter product or some other physical product that is partly or wholly made in another state (i.e. other than Delaware).

Your accountant is correct. Delaware is preferable for C-corps. So if you were setting up stocks and a management structure for future growth / VC investment / Sale you would go with Delaware for low state tax and pro business courts. For LLC/S-Corp that just adds overhead. So it depends on your end game with the business.

I guess you watched the show Silicon Valley

Nevada's another good state for incorporation for similar reasons, from what I understand.