Ok, I didn't quite understand this, so tell me if this is right.
1. Go in to Best Buy, grab the MP3 player, pay $95 for it and get the $50 gift card.
2. Turn around, go to the service counter (or whatever they call it), whip out your Circuit City add and ask for a price match.
3. The guy refunds $30 to your credit card or if he refuses to do the price match, you simply return the whole thing and walk away really ****ed.