The $61 price requires computer purchase
Unless something soon sways me away from it, this is the route I'm taking.
As someone noted above, this price and the Parallels offer ONLY applies when purchased WITH a computer. AppleCare price is $122 if purchased alone.
From my experience, the best price for AppleCare is usually B&H or LA Computer and tends to bounce back and forth. B&H's price tends to be pretty stable but LA Computer's prices bounce around. I have found that most of the time B&H is cheaper but it is always worth checking LA Computer, and right now they have it priced at $111 (which is the cheapest I have ever seen it) but with shipping the price is $119.80. As long as you are not in New York, B&H's total price is $122 as they ship for free. With an effective difference of only $2.20, if ship time is a concern then those in the Eastern US should buy from B&H and those in the West should go with LA Computer.
As someone else pointed out, there are always deals to be found on eBay if you are comfortable buying on eBay. Most of the time you will be OK (although you may end up with a French or Spanish version, which is still OK as the important thing is the AppleCare enrollment number).