Don't forget Costco has the 90 day return vs the two week return like most places. I got my 8gb Nano in July and I'm going to return it for an Ipod Touch 32gb. I would not be able to do this if I bought it from Apple.I'm curious about this too. I have to go to Costco this weekend and I'm hoping they *may* have them. I know they sell iPods for a bit less than elsewhere. I'm guessing that after tax, once they get the new ones in a 32 gig may cost $400 even. Not a huge savings, but it's about the equivalent of getting it tax-free.
If you have a store in your state Apple.com charges tax now, right?