A better deal (especially if you get charged CA sales tax) to buy it new at TigerDirect with cashback. Currently, TigerDirect has the 16gb model for $450 with no tax for CA residents. Mr. Rebates has a holiday promo where cashback is 6%, so total cost is $423 shipped when you factor in the rebate.
In comparison, buying this refurbished model is $399.99 + tax. For a CA resident (with 8.75% sales tax), that comes out to $435 shipped. Consider the fact that you're also getting a refurbished model instead of a new model.
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