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Because you "win" auctions. People gladly throw money away so they can win.
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What MAVIC said, plus ignorance of fair market value.
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This might appeal to somebody trying to avoid some sales tax, or who lives in a country where the local prices are much higher than US prices.
This one is probably legitimate, but I often wonder when I see other stuff worth much less that is selling for dozens of times its real price, if there are money-laundering schemes going on via eBay. I "sell" you and thirty other "people" some pieces of junk for a couple of hundred bucks. each I deposit the proceeds that came from who-knows-where into an account and happily pay some income tax. That cash has instant legitimacy.
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For it to be a money laundering scheme, they'd have to actually sell some stuff and that ain't happening.
Your first paragraph is most likely what's going on here. This is probably a student buying on a discount and looking to net a little profit upgrading 2012 models and might as well try selling new models for profit too.
How do people sell stuff on eBay above full retail?
Two answers:
they try - it can't happen if they don't try
they don't - they try and nothing happens
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Every few weeks there's been Ebay Bucks* promotions ranging from 8-10% off. Perhaps that, plus no tax, makes things a bit more appealing.
*[not sure the exclusions, might not apply]