Go to Apple.com and go to Order Status of your new iPhone.... Whatever that price says thats the price you will be charged!
I confirmed this with an Apple rep that some customers in CA. are getting the subsidized tax price for some reason, but she says whatever your order status page says THAT'S what apple will be charging you.
For AT&T customers I hear this lower price is not happening and all AT&T orders will get charged the un-subsidized price.
So in closing... go your apple.com account and if its $325 then smile... if its $362 then ohh well that's what you figured you pay anyway. 😛