AirForceFlyer I think you're right. Searching eBay I see that the Galaxy Tab 10.1 is now selling for $350-$400 from reputable sellers (I searched completed listings that actually sold) with a big cluster around $385-$395. When we did this just 2 months ago they were selling for $460 or so. So that's a pretty steep decline, I think the reason is the introduction of the Galaxy Tab 7 which has better specs and the Amazon Fire tablet.
The Canon Rebel T3 is also priced high now, it's $599 on Skymall but $499 on Amazon.
This is tough because what you really want is some kind of item where MSRP is tightly regulated, like Apple products, so basically everywhere is offering the same price. That's why the Galaxy Tab worked well last time around. It still is selling both online and at brick and mortar stores for $499 (Amazon, Staples, Target etc.) but it seems on eBay the value has gone way down.
I tried going through and finding new electronics that won't be discounted elsewhere but the best thing I noticed is the Apogee Jam for $99 which is a guitar hookup for the iPad that just came out 2 weeks ago, so it's $99 everywhere. Not sure if you could move them on eBay though for $90 but it's an idea.
Here's the link for new arrivals:
http://www.skymall.com/shopping/dept.htm?c=102195442
It's a pity the Galaxy Tab 7 is not on there since I would expect its resale value will be much closer to MSRP.