Both TigerDirect and Soyo are known for not honoring rebates, so I would say your final price on the machine linked is $389.99. At that price, the deal isn't that good. Plus, I wouldn't support TigerDirect anyway because of their phone card scam a couple years ago.

Walmart is actually selling barebones machines. They may be lacking a bit out of the box, but they're easily upgraded. I bought a couple a year or two ago and it used quality components. Enlight case and power supply, MSI motherboard and optical drive, and Maxtor hard drive. These don't carry the same brand name, but they may be OK for the money...
http://www.walmart.com/catalog/product_listing.gsp?cat=86798