Dell gives out these eGC's like candy... last holiday the partner at my firm was giving away several $100 Dell GC's he had leftover from when he upgraded the office PCs.
Here's some things you can buy with said Dell GC's that might tickle your fancy...
Yeah, they can. Remember when MS lost $1 BILLION on the X360 RRoD extended warranty/repairs? Pepperidge Farms remembers.... So $75 off per console for like a few thousand consoles is a drop in the bucket for them.