No... when you consider the $36 upgrade fee and minimum 1 month service requirement, it's about a break-even with the ETF.
$10/month x 24 montbs plus $36 upgrade equals $276
Remember the ETF $325. U are still paying the same $36 upgrade regardless. So $325 plus $36. So it's really $361.
$361 vs $276 is a big difference.
And forget taxes on the ghost lines since 60-88% of people have family line or discounts. So most have 15-25% discounts. So $10/month is truly $10/month.