This book chronicles the worst, silliest and least thought out ideas of the dotcom era. The writer is profane and harsh, but it makes for entertaining reading.
It also makes for very educational reading if you are starting a company or testing out business ideas. That goes double for companies doing business on the internet.
There are lots of bad ideas in these business plans to curdle the soul - lack of competitive advantage, high shipping costs (relevant for internet retailers), failure to improve on value for the consumer, and many more shortcomings so glaring you need polarized sunglasses to read this book.