Christopher Breen at Playlist's iPod blog found a great little deal on iTunes gift cards. Costco.com is offering the $50 gift card for $45 while supplies last. Breen mentions that local Costcos brick and mortar retail outlets may have a limited supply available for sale as well.
This is a great price for a last-second gift. I'd hardly call a $45 item a stocking stuffer, but it would fit very nicely into most people's small-sized gift needs.