don't know about scratch and scruff but i bought a ipad 2 32gb last black friday for $340 tax included and still love it.
just as a fyi, i don't know if this goes in and out of stock like cowboom but i just checked out with a ipad 3 32gb for $382 shipped with tax less 5% cashback
just got my ipad 3 32gb today and it looks literally brand new. I plugged the sn into apple.com and i got the info below...mine must have been purchased last month
Valid Purchase Date
Purchase Date not Validated
A validated purchase date lets Apple quickly find your product and provide the help you need.
Telephone Technical Support: Active
Telephone Technical Support: Expired
Your product is eligible for complimentary telephone technical support during the first 90 days.
Estimated Expiration Date: January 20, 2013
More about complimentary support
Contact Apple Support
Repairs and Service Coverage: Active
Your product is covered for eligible hardware repairs and service under Apple's Limited Warranty.
Estimated Expiration Date: October 21, 2013