It wasn’t all that long ago that Microsoft was talking up the Virtual WiFi feature developed by Microsoft Research and set for inclusion in Windows 7 , but something got lost along the road to release day, and the functionality never officially made it into the OS. As you might expect with anything as big and complicated as an operating system though, some of that code did make it into the final release, and there was apparently enough of it for the folks at Nomadio to exploit into a full fledged feature
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Unfinished Windows 7 feature exploited for virtual WiFi hotspots