I'd be one with the "Buy whatever re-sells best" crowd and buy something you'll really like. "New -- Sealed Box" should be pretty interesting for someone at a discount. An Amazon seller's account will let you sell it alongside the other offers and I think you get more bang for your buck there than on eBay.
I have Sony MH1Cs on the way for my work for dealing with WebEx and soft-phone. I can let you know how they work on Android on Monday -- PM me if you'd like that. For $30 for the Sony phones, with what's left over you could but a nice bottle of wine, a six-pack of Pliny The Elder, or, well, let your imagination run....