Sold White 16GB iPad 2 with Wi-Fi and light gray smart cover in early January. I wanted to beat the fire sale I knew would happen in late February and early March.
$460 - sale price on eBay
-$40 - shipping/PayPal/eBay fees
-$798 - new White 32GB iPad with Wi-Fi, dark gray smart cover, AppleCare+, and Texas sales tax
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$378 - TOTAL UPGRADE COST
Not too bad considering what I'm getting, plus with AppleCare+ I'll be protected for two years.