I just picked up a ReplayTV 5040 at Best Buy for $299. Best Buy has 2 rebates for $50 each, however if you use only the one that requires the copy of the UPC code you can then use the 2 SonicBlue rebates that are $50 each. So $299-$50 BB rebate-2($50) SB rebates=$150. I"m not sure if BB will PM the internet deal that had the 5040 listed at $249 before rebates, but I wasn't going to wait in the CSR line at BB today as there was about 50 happy looking individuals there already waiting.
link to 5040 @ BB Linky here
Link to SB rebateslinky here too
link to 5040 @ BB Linky here
Link to SB rebateslinky here too