Someone's on phoenix craigslist offering 200$ for anyone willing to sell him a 32gig.
That's at least an easy 40$ or so after taxes for someone who snatched one. Course, the other 32 gig devices showing for sale are in the 325$+ range (with 16 gig's showing up for 220$ish).
Honestly though, the gouging begins because these things were sold well below their value. I'd bet HP would have just as easily sold-out had they priced them at 200$-250$ instead of 100-150.
I imagine gougers will take home at least a bit of profit - considering the 100/150$ pricepoints, a gouger will easily take home 50+$/unit with minimal effort.