The floating city Megafloat was conceived of by Neucom not only as a demonstration of their exceeding General Resource's ability to engage in massive engineering undertakings, but also as a means of escaping national jurisdictions and exercising sovereignty. A realization of governance under its Objectivist ideals was recognized to require the construction of a new landmass of some sort, and Neucom engineers settled on an artificial, repositionable floating island in the early 2030s.
Construction of the island began with the assembly of modular, independently maneuvering components at Neucom facilities in Comona, which were then sailed south into the Atlantic and put together at sea, beginning with the central nuclear fusion unit and expanding outward into labs and residential areas. When final assembly was completed in 2039, Neucom heavily advertised its engineering feat and changed its motto to "Making the impossible possible," mirroring Megafloat's initial announcement that proclaimed they had "chosen the impossible."
In practice, Megafloat was used primarily for controversial research that would be illegal elsewhere, particularly in genetics, while its residential areas were only open to employees assigned to the labs. It was designed to function as an entirely self-sufficient community, however, so supporting staff were also employed for service sector positions. Megafloat was also the first Neucom facility to pay its employees solely in digital scrip, NeuCreds, a practice that would be expanded to several other isolated installations in the next few years.