A friend of mine who rents from Netflix told me that every rental he has gotten from them the disc comes with DVD on one side and the HD version on the other. I thought that was interesting and wonder how they get those. Maybe the expense keeps them off the consumer market.

Not meaning to get into the middle of anything but it would seem logical if I paid $399.00 for something and received $100.00 of it back, that the price then becomes $299.00. The fact that the $100.00 is in a different form doesn't matter. Retailers do the same practice by saying "buy it now for $99.00 after $50.00 rebate". Also, if you donate money to a charity and they give you a gift, let's say you join PBS and get a box set of Peter Paul & Mary, you must subtract the fair market value of that gift before taking the price of the membership as a deduction. So applying tax principles to the situation it would seem we'd also have to subtract the value of the movies from the price. Either way you look at it your $399.00 gets you more with the gift card and movies. But both camps were giving movies and probably still are. On the other hand one still has $399.00 missing from their wallet or bank account. You can't deposit the gift card or movies back into either to bring up your balance. So in conclusion, I have no conclusion.