Who: BrewDog - Scottish Microbrewery
What: Tactical Nuclear Penguin
When: In process of shipping
Where: California & NYC
Why: As if there actually needs to be a reason
How: The brewery was able to attain the high alcohol content by freezing the beer at a local ice cream factory, at temperatures as low as -6°C (21°F), for 21 days. Alcohol freezes at lower temperatures than water, and removing water from the solution increased the alcohol concentration.
Coming to the US - http://www.time.com/time/business/article/0,8599,1978705,00.html
Personally, my reaction is