As much as I think the Kobo is a pretty decent eReader, I don’t think think the $20 is really going to put it over the top either. Kobo doesn’t have half the name recognition of either Amazon or Barnes and Noble. People basically associate the words Amazon and Barnes and Noble with the word book. That aside, I also think the Kindle and Nook are offering very solid packages themselves and I would probably go with the Nook for a low end offering, even given the $20 gift card. But at the current prices, any true reader will find it hard to feel TOO bad about any one device. All three are strong choices to begin with and now they’ve made the decision dead simple. I put a longer discussion on what I think the future looks like on my blog. Check it out there: http://ebookreader-ben.com/borders-enters-ereader-wars-with-20-gift-card/