you can sell the 2 free games that come with it. assassin's creed and the new batman game on ebay. that will fetch you $30+ then you are in business.
MY computer illiterate best friend bought it after I advised him to do so. i helped him sell the games, after ebays fees and all the junk he recovered $34. 175 - 34 = 141. He is beasting the BF3 demo as we speak.
Sorry for editing this post so much. The auto correct on my ipad is owning me.
I switched out my 460 (which I loved) for this (because my board supports Crossfire only) and I also love this card! It easily overclocked through Overdrive to 925MHz and it only hit 63 degrees under high stress. Note that I have a well ventilated case.
After rebate you're looking at $134. Both this and the 560 that solomonshv mentioned are great cards.
A decent site that I use for comparison is videocardbenchmark.net, however this should be taken with a grain of salt since it does not detect over and under-clocks as well as other system specs that might be bottle-necking performance.
I would say that your choice is between the amd 6870 and the nvidia 560 gtx. They are both pretty even in performance. If you have the option to do a multi gpu system but are limited to crossfire than go with the 6870. If that doesn't matter to you then compare their features such as amd's eyefinity or nvidia's physx.
at those speeds the GTX 460 will cause the screen to flicker randomly and eventually start artifacting.
And if he wanted to over clock THAT bad, he can take the GTX 560 I linked above, which is already overclocked to 860MHz, and overclock it further, it will come close to a GTX 570 and HD 6950 in performance at 1080p or lower.
overclocking a GTX460 from 607MHz to 900MHz will not yield a long life or acceptable stability. a stock GTX 560 overclocked from 810 to 900MHz, or even 1Ghz, will be much less stressful for the GPU.
That AvP bench is not a great way to bench those cards as (with many of those articles) only shows half the story. For instance, it's only showing overclocks on the 460 and nothing else. Also, that benchmark is also a year out of date. With the driver updates since then, that can be a whole different story on both the NVidia and AMD cards.
I'll load up AvP here and give you my frames with the 6850 @ 925 MHz if you wish. I have to grab it from steam again, though, so it may take me a day or so.