Goldman Sachs ( GS) will reap a fortune and perhaps make their year on this one. Pricing came out at $38, well above range even with the increased float, allotments were larger than expected inside the syndicate and it seems unlikely that even those inside syndicate players will benefit much. $105 billion of precious capital is going to go into the pockets of VC firms, investment banks and insiders who will not recycle that cash back into the capital markets -- they will more than likely buy a second, (or a third) house, a $100 million yacht and a majority stake in a sports team. And God help us all if this deal fails. The market will recoil from a true tech stock disaster, the likes of which we haven't seen since 1999, especially since we're in such a vulnerable spot from the latest European debt issues and Greek, Spanish and Italian yield spikes. So, pray that the market and the market makers haven't overreached themselves on this one. More than the net worth of Mark Zuckerberg is riding on it.