What is an iPod worth?... Apparently $100 to Dell

In an interesting marketing move, Dell has announced that they will give a $100 rebate to buyers of their 15 GB Digital Jukebox who mail in their old iPod. I hardly doubt that many people will take Dell up on the offer, but I am sure that the simple publicity and inevitable comparisons between the iPod and the Jukebox is exactly what Dell is hoping for.