Let's think of the price range of Best Buy:

A HDdvd player 500-1000$(800-1000$ for one that says blue-ray in the product name), a DVD player with HD upconversion about 150-200$

B - Xbox360 300-510$

C - Sirius satellite radio 80-520$

D - PS3 600-780$

I can define some kind of a buy basket if the amount of cash available is given. I don't think that the gift card is limited to one item only. The items are not exactly of the same price, so you could buy something else if you chose to buy a cheaper product.