This bag is actually a Microsoft Xbox 360 branded bag featuring the green swirl design. I assume Wal-mart has found a lost container full of these Xbox 360 messenger bags and gives them away now.
The Microsoft Windows Vista Basic Upgrade with Bag sells for $98.87. Amazon sells the cheapest Vista version for $99.99. The Wal-mart deal really gives you a free bag.
The Windows Vista Ultimate Upgrade Limited Signature Edition sells for $258.89.
See also these Windows Vista Tips:
How to Turn Off User Account Control in Windows Vista
How to Add My Computer & Other Icons to the Vista Desktop
How to Turn Off ClearType in Windows Vista
How to Enable Windows Vista Aero After Clean Vista Install