A colleague of mine pointed this out to me this morning.  You can get the latest, greatest Windows Mobile based Smartphone AND get $25 put in your pocket after rebates.  There are some caveats (you have to sign up for a 2 year service plan and all of the money does comes back to you in the form of rebates) BUT it is from a reputable and large online retailer -- Amazon.

This link should take you right to the special offer.