Should really be titled "Damn Small Linux 2024", as this is a reboot of an older distro.
I was going to comment that it must have been posted multiple times before 2024, but this is a refresh of the older distro, there are probably different URLs. I'm not sure what's new about it to warrant a post today, the last release is rc7 from June 2024 and the webpage is full of popup ads that are really annoying.
Perhaps someone discovered it for the first time today? If so, this used to be much smaller. 50MB vs 700MB today. I mean, it's a damn small linux that includes Firefox... that doesn't seem quite right to me.
I think the spiritual (and actual) successor to DSL is http://tinycorelinux.net . Which was also discussed here two days ago: https://news.ycombinator.com/item?id=46173547 .
Thankfully the linked page includes discussion by the author on how it used to be 50MB and why he decided to revisit his original project with a new scope and size limit.