Megaupload is supposedly back, albeit without any functionality. An IP address which is dressed to look like Megaupload is being promoted, but evidence points to this as being 100% bogus. If this is legitimate, then Megaupload is one resilient company. The only problem is that this is almost certainly a phishing scam, which you’ll want to avoid like the plague. Yesterday Megaupload’s domain and assets were seized by the Feds, with the company’s executives being placed under arrest.As of now, nothing on this site claiming to be the “new Megaupload” works. Every link greets you with the same message, telling you that “this is the new Megaupload site.” The message (probably from a phisher) promises that the company is working to get back up again.The site’s appearance looks legitimate enough. The familiar Megaupload logo, customary orange and white colors, fonts, and tabs are all there. These could all be easily faked, though — phishers do this with other sites every day. There is also a glaring typo (“beware to the pishing sites”).Perhaps the biggest evidence against this site is that its IP address was recently directing to another company — which was already flagged as a phishing scammer. We’ll update if we get more information, but we’d advise you to stay far away from this. As long as Megaupload’s employees are in prison with their equipment under Federal control, we don’t expect to see any comebacks.