Worlds Best Deals via eBay offers the refurbished Vizio 40" 2.0 Home Theater Sound Bar, model no. SB4020E-B0, for $69.99 with free shipping. That's $15 under our mention of a new unit from two weeks ago and $51 less than the lowest total price we could find for a refurb elsewhere today. Features include SRS TruSurround HD and SRS TruVolume, plus 95dB of sound output with 1% (very little) distortion.
A 90-day warranty applies, although it's unclear who supports it.
Update: As a reader found, TigerDirect via eBay offers it for $49.99 plus $6.56 for shipping.