Ok, I completely understand the move towards giving a gift card for the Mac App Store. That's smart. However, why not offer the same amount of credit on the card as the price of the 8GB iPod Touch? It's $230 retail, so why not give a $225 card, or even just a $200 card? That seems like a much more even value. Of course, though, Apple doesn't have to do any type of promotion, but it is in their best business interest to do so, especially with Microsoft giving such a sweet deal with the Xbox at a much cheaper price point. With the higher entry price of a MacBook, offering a back-to-school gift card of $200 would get a student started nicely with apps for their Mac.