PM me I can surely beat that astronomical price for Tiger on ebay.
Also, just for everyone's information, I know that the older iBooks and even older Powerbooks of that generation originally took PC2100 ram. However ram is backwards compatible. PC2700 ram will work just fine. In fact, PC3200 laptop ram worked perfect on my iBook 1.42ghz when I had it. It's backwards compatible, meaning 2100 ram will not work on the later revisions of the iBooks...
Anyway, that said, I do have a retail disc of Tiger. PM me before you throw money away on that ebay deal.
Also, if you really want to get fancy, throw a 320gb 5400 rpm hard drive (biggest they make for the iBooks) in there. I have one on my G4 12" Powerbook. It truly increases the speed with the upgraded ram. Bigger faster hard drives speed up your computer, as does the ram. Later, if you want to sell your iBook, put the old drive back in and keep the new hard drive.
And if you want to REALLY get fancy, as I have on many an iBook, drop a dvd burning superdrive in it. I have a used one I'll throw in for a few bucks if you buy the tiger disc.