Best deal of the season was early on Thanksgiving morning when Best Buy had a surprise sale and offered brand NEW iPad2's (16GB+WIFI) for $339.99. That's $60 off of retail with free shipping. Came to right around $360 with tax and they arrived within 3 days. My wife and I both bought one and were happy to be able to purchase new as opposed to refurbished. I haven't seen anything near as good as that deal and that's counting actual Black Friday and Cyber Monday. If I didn't get one at this point I'd continue waiting. The closer to Christmas we get the better the sales will be.
With Apple there is absolutely no diff in new vs refurb.