damn, the best way to get points is with amazon at 19.99. I hope they get some points in stock soon, as this is the only way I want to get them. Amazon free shipping, no tax, and 3 amazon points on the dollar. using the wii store channel will still charge you tax in some states.
So if your locale charges about 151%, that gouger's deal isn't that bad. It especially doesn't make sense for anyone to buy Wii points cards from a reseller, since you'd have to give out information over the internet just like you would to buy them directly from Nintendo.
$19.95 at newegg.com, no tax, free shipping, excellent store. Once Amazon has them available directly (instead of through the "used and new" sellers) then Amazon will again become a good source for the cards.