I bought mine at a best buy - the closest apple store was over an hour away. My little $10 rewards points wasn't a huge selling point but did help when i bought the camera connection kit. I will say, when the port on my iPad messed up, I just took it back to best buy, it was within 90 days, they were going to send it in but then the computer told them to exchange it and I walked out with a brand new iPad fresh in the box. Had I taken it into an apple store all I would have gotten was a refurb. So as much as Best Buy annoys me, my experience with my iPad was a pleasant one.
Best Buy also has warranties you can buy that may/may not be better than Apple Care (have to read through the fine print and see how it shakes out for you).
I think my only negative thing for Best Buy was when I bought it I also got a screen protector, so after dropping $550+ they were still going to charge me $15 to install said screen protector. Didn't impress me but that was the only downside.
Many retailers have far more generous return policies than an APple store, although I would consider that $50 gift card....well it's only worth $50 is you have something to spend it on. So bear that in mind. (although it could get you a decent case 'for free')