Selling at same price elsewhere but without the bonus gift card
Right now you can snag a $500 Samsung UN40EH5000 40-inch 1080p LED HDTV and get a free $150 eGift Card to boot.
If you were eventually going to spend $150 on a Dell purchase, you effectively get a 40-inch name-brand LED set for $350 - a very solid price. The UN40EH5000 isn't a Smart TV, but you can play videos via a USB stick or connect it to a Roku, Apple TV, or Smart Blu-ray for the same functionality without paying twice.
Other retailers are also charging $500, but you won't get the gift card with those offers.