Cameta Camera via Newegg offers the Vupoint Solutions HD Dash Cam, model no. DVR-G556-VP, for $34 with free shipping. That's $6 under our February mention and the lowest total price we've seen. (It's a current best by $15.) It features a built-in G-sensor, which triggers recording in the event of an accident with a timestamp.
Note that a MicroSD card is required for use, although not provided.