The Dell Small Business deal keeps going down:
http://www.techbargains.com/news_displayItem.cfm/213175

At $370, it is possible to make comparisons to phones that are discounted w/ plans - not just unlocked phones.

The text from the post:
Nokia N900 Smartphone (Unlocked, Quad-Band GSM) w/ Touchscreen, 32GB Storage $369 Free Shipping, Jun. 22 10 AM

Dell Small Business has the Nokia N900 Smartphone (Unlocked, Quad-Band GSM) for $369.00 Free Shipping after $130 off Coupon Code: LL17PBSTFKZ440 (Exp soon). Tax in most.

Features 600MHz processor and up to 1GB of application memory; 3.5" touchscreen; 32GB storage; 5MP camera; 802.11b/g + bluetooth; A-GPS; Maemo media player; FM transmitter