There is no right or wrong in this. It is what it is.
You buy Xbox360 for $200, in exchange you get a piece of plastic that has $100 in walmart credits and you cannot use it immediately.
At this point, you have paid $200 for the Xbox360. If you lose the gift card, walmart burns down, computers fail, anything of that sort then you paid $200 for the Xbox360 plain and simple.
If none of the above happens and you get to use the $100 gift card, then you have paid $100 for the Xbox360. You gave walmart a $100 extra loan when you bought the xbox360, and you can go back tomorrow and take $100 worth of items from their store in exchange for the loan.
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