Actually at $143, that's about what it SHOULD cost given it's 720p and 32". How do I figure? Occasionally, I see some 27" 1080p monitors for about $140 and this is not to far off size wise. Purely subjective kind of thinking, but ehh...
Also, I bet Dell made it such that you cant buy anything which would match the amount on the gift card exactly, making you struggle to spend the cards amount to the penny.
Still not a bad deal either way. Just not a very good one IMO.