"If you’re hiding the true nature of your links so you can send bots to one destination and human users to another, Google considers you cloaking for a malicious reason and will penalize you for doing so. This is also a bad technique, and while it’s harder to catch, it’s still obvious to some bots and will hurt you in the long run.
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Source:
How to Properly Cloak Your Affiliate Links
Pop corn time.