Let the hive mind of Engadget get that for you.
"I've found myself using my PC for a lot of conversations lately, and I'm also considering recording a podcast to share with anyone who will listen. There are tons of USB headset / microphones out there, and I'm hoping someone has some solid recommendations based on experience. I'll consider both headsets and standalone mics, by the way, but I'd like to keep the bill under $100 if possible. Help!"
Considering Dell is based in (Round Rock) Texas and so are the Mavs (well Dallas, a trip up 81)... I'd guess it to be a home town discount. Plus Mark Cuban certainly likes his HD... maybe Michael Dell is a Mavs fan :)