As someone who already owns an iPod (and did when I took advantage of the back to school deal), this might be easy for me to say but I think this is a much better deal. First off, giving students $100 worth of software is still pretty generous. Secondly, and more pragmatically, such a gift card gives students a chance to purchase software at no cost to them that they otherwise might have had to purchase. I would have been thrilled if someone had given me $100 to pay for my Office 2011 academic licence considering that, as I said, I already owned an iPod. Sure, some who don't have an iPod might feel as if Apple burned them but they should be happy that Apple is still being quite generous with students considering that they have absolutely no obligation to do so.