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It's when one person is risking 75k cash or items worth 75k with a skull and they kill a player that is holding 26k in their inventory. This tricks the Drop Potential giver into thinking it is a real fight, therefore, you get a decent loot for the cost of 26k.
Note: To maximize the profits, you will need to build Drop Potential.
Note: To build drop potential, you need to be risking 75k in a non-safe zone. Hotzones give more potential. You're Drop Potential or now (ep) Earned Potential, will increase every 30 minutes of risking 75k.
Note: To learn what is considered to be 'risking', read up.