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To answer your question, most seem to be going for between $300 and $400+ - you might pick one up for as low as $225 but $100 is being very hopeful in my opinion.
Yes we have 8 full reseller accounts available with a domain name and a reg. rocket for $400 each. They are real hard to get a hold of. These accounts are over 2 years old. We have over 150 reseller accounts and these 8 are the only ones left. We have additional sites planned for them, but they told me until the sites are up, that they are for sale. Write [email protected] if you need one.