I received my 256MB SD card from Compu Plus this week. $83 total, with shipping.
I decided not to split hairs over a few bucks, and go with them. I have my card, I don't have to worry about (or wait) for a rebate, and I'm happy!
Bottom line - I'm delighted that these prices are coming down to reasonable levels!
I now have 256MB in my "naked" iPAQ, and when I have my sleeve (and 320MB CF card) on long trips, I'm going to be in heaven!