I think it's Target that will give you a $50 gift card if you buy the $300 120GB Elite that should come with Lego Batman and Pure for its Black Friday sale
Tax-wise, I think it breaks down to you paying $250+tax for the Elite and $50 for the actual gift card.
If you're planning to get Modern Warfare 2 and don't live in NY or WA, then try avoid paying tax or shipping by getting it online from a place like Amazon.com, where it would just be $400 (you're looking at maybe $440-ish anywhere else because of taxes)
Dell.com sometimes has either a 10 or 20% off sale on electronics and those sales do include video game consoles, but you will most likely have to pay taxes on those purchases and *maybe* shipping
And that comes with:
- limited edition MW2 console which is mostly likely a Jasper unit (less prone to RROD)
- 2 controllers, so extra one is at least $40-50 savings
- Modern Warfare 2 regular edition, which is still $60 everywhere
- 250 gig hard drive, which isn't even sold in stores yet (the 120 gig HDD alone sells for $150+)