http://adult-boss.com/traffic/dead_link_lists/
Owner of newpornvideo.com sent me this after declining my site for listing dead LL recips.
May be useful if it is in fact accurate. Seems to be mostly accurate but there are still quite a few on there which are actually active.
E.g:
pornofuckfinder.com
porndirectory.com
coolhardcore.com